Author: harjinder1991

Andhra Pradesh & Telangana HC grants interim relief against detention of goods for want of E-way Bill of State of Andhra Pradesh during inter-State movement; Reiterates its interim order in case of Kaveri Enterprises directing release of goods alongwith vehicles on execution of bond to the effect that in the event of determination of tax liability, assessee / custodian of goods will pay tax alongwith penalty if any;

HC had stated further, “Wherever e-waybill / tax invoice / delivery challan of the originating State is produced by the custodian of the goods at the time of check, the goods / vehicle shall not be seized or detained only on the ground that the goods are not accompanied by the e-way bill generated by the traders receiving goods in either of the two States”; HC had also directed the officer who checked / intercepted the goods to furnish details of movement of goods, tax invoice / E-way Bill / delivery challan of goods to concerned officials of originating State and to Commercial Tax Dept. of receiving State : Telangana & AP HC

Citation: [TS-418-HC-2017(TEL and AP)-NT]

Andhra Pradesh & Telangana HC grants interim relief against detention of goods for want of E-way Bill of State of Andhra Pradesh during inter-State movement; Reiterates its interim order in case of Kaveri Enterprises directing release of goods alongwith vehicles on execution of bond to the effect that in the event of determination of tax liability, assessee / custodian of goods will pay tax alongwith penalty if any;

HC had stated further, “Wherever e-waybill / tax invoice / delivery challan of the originating State is produced by the custodian of the goods at the time of check, the goods / vehicle shall not be seized or detained only on the ground that the goods are not accompanied by the e-way bill generated by the traders receiving goods in either of the two States”; HC had also directed the officer who checked / intercepted the goods to furnish details of movement of goods, tax invoice / E-way Bill / delivery challan of goods to concerned officials of originating State and to Commercial Tax Dept. of receiving State : Telangana & AP HC

Citation: [TS-418-HC-2017(TEL and AP)-NT]

Andhra Pradesh & Telangana HC grants interim relief against detention of goods for want of E-way Bill of State of Andhra Pradesh during inter-State movement; Reiterates its interim order in case of Kaveri Enterprises directing release of goods alongwith vehicles on execution of bond to the effect that in the event of determination of tax liability, assessee / custodian of goods will pay tax alongwith penalty if any;

HC had stated further, “Wherever e-waybill / tax invoice / delivery challan of the originating State is produced by the custodian of the goods at the time of check, the goods / vehicle shall not be seized or detained only on the ground that the goods are not accompanied by the e-way bill generated by the traders receiving goods in either of the two States”; HC had also directed the officer who checked / intercepted the goods to furnish details of movement of goods, tax invoice / E-way Bill / delivery challan of goods to concerned officials of originating State and to Commercial Tax Dept. of receiving State : Telangana & AP HC

Citation: [TS-418-HC-2017(TEL and AP)-NT]

The Commissionerate of Taxes, Assam Government vide Circular No. 03/2018- GST dated February 2, 2018 has announced, that as per the GST Council, the E-way Bill has been put on a hold, and the date of its implementation will be announced in due course.

In the meanwhile the GST inward and outward permit of taxable goods will continue without an E-way bill, from the Commissionerate of Taxes, Assam.

Read more at:

https://comtax.assam.gov.in/sites/default/files/swf_utility_folder/departments/cot_finance_uneecopscloud_com_oid_18/this_comm/CIRCULAR1111111.pdf

Section 30, read with section 29, of the Gujarat Value Added Tax Act, 2003 – Interest – Assessment year 2012-13 – Assessing Authority levied interest upon assessee under section 30(5) on plea that tax leviable on overall turnover was paid late – Tribunal deleted interest levied upon assessee – Whether since assessee had furnished returns within time prescribed and had paid into Government treasury whole of amount due from it, provisions of section 30(5) would not be attracted – Held, yes [Para 11] [In favour of assessee]

Section 34 of the Gujarat Value Added Tax Act, 2003 – Search and seizure – Assessment year 2012-13 – Income Tax authorities carried out search upon assessee and found difference in stock, which was less than 5 per cent – In circumstances, assessee made disclosure of unaccounted income of Rs. 15 lakhs and also made statement before Income Tax Authorities – Assessing Authority by placing reliance upon assessee’s statement levied a tax of Rs. 15 lakhs upon it – Tribunal deleted said tax – Whether levy of tax upon assessee merely on basis of statement made by it before Income Tax authorities was rightly deleted by Tribunal – Held, yes [Para 14] [In favour of assessee]

Citation: [2018] 89 taxmann.com 413 (Gujarat)

Section 30, read with section 29, of the Gujarat Value Added Tax Act, 2003 – Interest – Assessment year 2012-13 – Assessing Authority levied interest upon assessee under section 30(5) on plea that tax leviable on overall turnover was paid late – Tribunal deleted interest levied upon assessee – Whether since assessee had furnished returns within time prescribed and had paid into Government treasury whole of amount due from it, provisions of section 30(5) would not be attracted – Held, yes [Para 11] [In favour of assessee]

Section 34 of the Gujarat Value Added Tax Act, 2003 – Search and seizure – Assessment year 2012-13 – Income Tax authorities carried out search upon assessee and found difference in stock, which was less than 5 per cent – In circumstances, assessee made disclosure of unaccounted income of Rs. 15 lakhs and also made statement before Income Tax Authorities – Assessing Authority by placing reliance upon assessee’s statement levied a tax of Rs. 15 lakhs upon it – Tribunal deleted said tax – Whether levy of tax upon assessee merely on basis of statement made by it before Income Tax authorities was rightly deleted by Tribunal – Held, yes [Para 14] [In favour of assessee]

Citation: [2018] 89 taxmann.com 413 (Gujarat)

Section 30, read with section 29, of the Gujarat Value Added Tax Act, 2003 – Interest – Assessment year 2012-13 – Assessing Authority levied interest upon assessee under section 30(5) on plea that tax leviable on overall turnover was paid late – Tribunal deleted interest levied upon assessee – Whether since assessee had furnished returns within time prescribed and had paid into Government treasury whole of amount due from it, provisions of section 30(5) would not be attracted – Held, yes [Para 11] [In favour of assessee]

Section 34 of the Gujarat Value Added Tax Act, 2003 – Search and seizure – Assessment year 2012-13 – Income Tax authorities carried out search upon assessee and found difference in stock, which was less than 5 per cent – In circumstances, assessee made disclosure of unaccounted income of Rs. 15 lakhs and also made statement before Income Tax Authorities – Assessing Authority by placing reliance upon assessee’s statement levied a tax of Rs. 15 lakhs upon it – Tribunal deleted said tax – Whether levy of tax upon assessee merely on basis of statement made by it before Income Tax authorities was rightly deleted by Tribunal – Held, yes [Para 14] [In favour of assessee]

Citation: [2018] 89 taxmann.com 413 (Gujarat)

The Commissionerate of Taxes, Assam Government vide Circular No. 03/2018- GST dated February 2, 2018 has announced, that as per the GST Council, the E-way Bill has been put on a hold, and the date of its implementation will be announced in due course.

In the meanwhile the GST inward and outward permit of taxable goods will continue without an E-way bill, from the Commissionerate of Taxes, Assam.

Read more at:

https://comtax.assam.gov.in/sites/default/files/swf_utility_folder/departments/cot_finance_uneecopscloud_com_oid_18/this_comm/CIRCULAR1111111.pdf

The Commissionerate of Taxes, Assam Government vide Circular No. 03/2018- GST dated February 2, 2018 has announced, that as per the GST Council, the E-way Bill has been put on a hold, and the date of its implementation will be announced in due course.

In the meanwhile the GST inward and outward permit of taxable goods will continue without an E-way bill, from the Commissionerate of Taxes, Assam.

Read more at:

https://comtax.assam.gov.in/sites/default/files/swf_utility_folder/departments/cot_finance_uneecopscloud_com_oid_18/this_comm/CIRCULAR1111111.pdf

The Commissionerate of Taxes, Assam Government vide Circular No. 03/2018- GST dated February 2, 2018 has announced, that as per the GST Council, the E-way Bill has been put on a hold, and the date of its implementation will be announced in due course.

In the meanwhile the GST inward and outward permit of taxable goods will continue without an E-way bill, from the Commissionerate of Taxes, Assam.

Read more at:

https://comtax.assam.gov.in/sites/default/files/swf_utility_folder/departments/cot_finance_uneecopscloud_com_oid_18/this_comm/CIRCULAR1111111.pdf