Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Validity of assessment order - inclusion/ addition of coffee husk in the total turnover of the petitioner - The generation of residue such as coffee husk and sale or transfer of goods in any manner contemplated by the Act, certainly attract the incidence of tax, but not as noted above, i. e., generation and self-consumption. Being an indirect tax, the dealer, for self- consumption of coffee husk, is not obligated to include in turnover or pay VAT. The Department certainly failed in establishing that in the case on hand, the coffee husk is not consumed for self, but was sold by the dealer. - HC
Validity of assessment order - inclusion/ addition of coffee husk in the total turnover of the petitioner - The generation of residue such as coffee husk and sale or transfer of goods in any manner contemplated by the Act, certainly attract the incidence of tax, but not as noted above, i. e., generation and self-consumption. Being an indirect tax, the dealer, for self- consumption of coffee husk, is not obligated to include in turnover or pay VAT. The Department certainly failed in establishing that in the case on hand, the coffee husk is not consumed for self, but was sold by the dealer. - HC
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