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    December 31, 2020   Case LawsVAT and Sales Tax
    Court Invalidates Tax Assessment Order for Violating Natural Justice During Lockdown; Assessee Unaware of Proceedings.
    December 30, 2020   Case LawsVAT and Sales Tax
    High Court Remands VAT Assessment Case for Fresh Review, Citing Natural Justice and Inadequate Examination of Records.
    December 28, 2020   Case LawsVAT and Sales Tax
    Court Overturns Order Allowing Excess Tax Adjustments Against Future Demands; Refunds Unavailable for Already Adjusted Amounts.
    December 25, 2020   Case LawsVAT and Sales Tax
    Merger u/ss 391 & 394: Transferee Company Inherits All Without Sale Certificate Due to 2016 Exemption Notification.
    December 25, 2020   Case LawsVAT and Sales Tax
    Tribunal Confirms Validity of Reassessment Order; Citing Incorrect Provision Doesn't Invalidate Authority u/s 39(1.
    December 25, 2020   Case LawsVAT and Sales Tax
    Court Rules Construction Services Under Entry 23, Sixth Schedule, Subject to 12.5% Tax Rate.
    December 24, 2020   Case LawsVAT and Sales Tax
    Independent Assessment Required u/s 27(2) of TN VAT Act; Avoid Mechanical Adoption of Enforcement Findings.
    December 19, 2020   Case LawsVAT and Sales Tax
    High Court Rules Secured Creditor's Mortgage Takes Priority Over State Tax Claims, Including VAT and Sales Tax.
    December 19, 2020   Case LawsVAT and Sales Tax
    Spot Tax Collection by Cheque Deemed Illegal Without Assessment Order During Inspection; Demand Invalidated.
    December 10, 2020   Case LawsVAT and Sales Tax
    High Court Quashes Circular; Allows 'C' Forms for Concessional Tax on Inter-State Purchases of Six Commodities, Including Diesel.
    December 9, 2020   Case LawsVAT and Sales Tax
    Assessing Authority's Best Judgment Assessment Overturned Due to Lack of Evidence and Rational Basis in Ex-Parte Order.
    December 8, 2020   Case LawsVAT and Sales Tax
    High Court Overturns Tribunal's Stay Order, Citing Failure to Consider Prima Facie Case in Decision Process.
    December 4, 2020   Case LawsVAT and Sales Tax
    High Court Questions Tribunal's 10% Tax Deposit Requirement, Grants Full Stay Due to Financial Hardship Concerns.
    December 3, 2020   Case LawsVAT and Sales Tax
    Court Upholds Assessment Order Validity; Tax Levy on Import Sale Corrected u/s 69(1) of the Act.
    November 30, 2020   Case LawsVAT and Sales Tax
    Legal heirs recognized as deemed dealers u/s 26 of Tamil Nadu VAT Act, 2006, effective from dealer's death.
    November 20, 2020   Case LawsVAT and Sales Tax
    Quasi-judicial authority's decision challenged for lack of reasoning, violating natural justice principles in levy assessment.
    November 12, 2020   Case LawsVAT and Sales Tax
    Court Clarifies Tax Deduction Appeals Under TNVAT: Different Rules for Dealers and Non-Dealers.
    November 11, 2020   Case LawsVAT and Sales Tax
    Rule 58(20) KVAT: Time Limits Protect Assessees from Unfair Reopening of Assessments and Ensure Fair Defense Rights.
    November 10, 2020   Case LawsVAT and Sales Tax
    Kerala High Court: Tax Assessments with Expired Limitation by March 31, 2019, Cannot Be Reopened in 2020.
    November 6, 2020   Case LawsVAT and Sales Tax
    Court Rules Interest on Late Tax Payments Valid u/s 24(3-A) Despite Incorrect Legal Citation.
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    Highlights
    All› VAT / Sales Tax › VAT / Sales Tax - 2020
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    December 31, 2020   Case Laws VAT and Sales Tax
    Court Invalidates Tax Assessment Order for Violating Natural Justice During Lockdown; Assessee Unaware of Proceedings.
    December 30, 2020   Case Laws VAT and Sales Tax
    High Court Remands VAT Assessment Case for Fresh Review, Citing Natural Justice and Inadequate Examination of Records.
    December 28, 2020   Case Laws VAT and Sales Tax
    Court Overturns Order Allowing Excess Tax Adjustments Against Future Demands; Refunds Unavailable for Already Adjusted Amounts.
    December 25, 2020   Case Laws VAT and Sales Tax
    Merger u/ss 391 & 394: Transferee Company Inherits All Without Sale Certificate Due to 2016 Exemption Notification.
    December 25, 2020   Case Laws VAT and Sales Tax
    Tribunal Confirms Validity of Reassessment Order; Citing Incorrect Provision Doesn't Invalidate Authority u/s 39(1.
    December 25, 2020   Case Laws VAT and Sales Tax
    Court Rules Construction Services Under Entry 23, Sixth Schedule, Subject to 12.5% Tax Rate.
    December 24, 2020   Case Laws VAT and Sales Tax
    Independent Assessment Required u/s 27(2) of TN VAT Act; Avoid Mechanical Adoption of Enforcement Findings.
    December 19, 2020   Case Laws VAT and Sales Tax
    High Court Rules Secured Creditor's Mortgage Takes Priority Over State Tax Claims, Including VAT and Sales Tax.
    December 19, 2020   Case Laws VAT and Sales Tax
    Spot Tax Collection by Cheque Deemed Illegal Without Assessment Order During Inspection; Demand Invalidated.
    December 10, 2020   Case Laws VAT and Sales Tax
    High Court Quashes Circular; Allows 'C' Forms for Concessional Tax on Inter-State Purchases of Six Commodities, Including Diesel.
    December 9, 2020   Case Laws VAT and Sales Tax
    Assessing Authority's Best Judgment Assessment Overturned Due to Lack of Evidence and Rational Basis in Ex-Parte Order.
    December 8, 2020   Case Laws VAT and Sales Tax
    High Court Overturns Tribunal's Stay Order, Citing Failure to Consider Prima Facie Case in Decision Process.
    December 4, 2020   Case Laws VAT and Sales Tax
    High Court Questions Tribunal's 10% Tax Deposit Requirement, Grants Full Stay Due to Financial Hardship Concerns.
    December 3, 2020   Case Laws VAT and Sales Tax
    Court Upholds Assessment Order Validity; Tax Levy on Import Sale Corrected u/s 69(1) of the Act.
    November 30, 2020   Case Laws VAT and Sales Tax
    Legal heirs recognized as deemed dealers u/s 26 of Tamil Nadu VAT Act, 2006, effective from dealer's death.
    November 20, 2020   Case Laws VAT and Sales Tax
    Quasi-judicial authority's decision challenged for lack of reasoning, violating natural justice principles in levy assessment.
    November 12, 2020   Case Laws VAT and Sales Tax
    Court Clarifies Tax Deduction Appeals Under TNVAT: Different Rules for Dealers and Non-Dealers.
    November 11, 2020   Case Laws VAT and Sales Tax
    Rule 58(20) KVAT: Time Limits Protect Assessees from Unfair Reopening of Assessments and Ensure Fair Defense Rights.
    November 10, 2020   Case Laws VAT and Sales Tax
    Kerala High Court: Tax Assessments with Expired Limitation by March 31, 2019, Cannot Be Reopened in 2020.
    November 6, 2020   Case Laws VAT and Sales Tax
    Court Rules Interest on Late Tax Payments Valid u/s 24(3-A) Despite Incorrect Legal Citation.

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      VAT and Sales Tax

      Stock Transfer - merger and amalgamation done under Section 391...

      Merger u/ss 391 & 394: Transferee Company Inherits All Without Sale Certificate Due to 2016 Exemption Notification.

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      VAT and Sales TaxDecember 25, 2020Case LawsHC
      Stock Transfer - merger and amalgamation done under Section 391 and 394 of the Indian Companies Act - In the present case the predecessor Company/transferor Company have been succeeded by the Revisionist/ transferee Company who had taken over its business along with assets, liabilities, profits and losses etc. The stock transferred as a result of amalgamation was not a sale requiring issuance of certificate by M/s. Ritesh Vyaapar Ltd. in favour of the Revisionist as per the Exemption Notification of 2016. - HC
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