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Documents citing Siddharth Construction And Trading ... vs Assistant Commissioner Of Commercial ... on 23 February, 2005

Abhishek Karnani vs Kolkata Municipal Corporation & Ors on 17 January, 2023

"....In our view the condition prescribed by the Interest Act that such demand shall give notice to the debtor that interest shall be claimed is fulfilled if interest is claimed, notwithstanding the fact that the notice of demand explains that loss by way of loss of interest has been suffered. To take any other view would be to be over technical in the construction of pleadings, including notices preceding the action." (emphasis supplied) Mr. Dutta has made further reference to the Division Bench judgment of this Court in Shidharth Construction & Trading Pvt. Ltd. & Anr. vs. Assistant Commissioner Commercial Taxes & ors. reported in Sales Tax Advice (Vol-45), that allowed interest on the refundable sum @6% p.a. 17 Similarly a Division Bench of this Hon'ble Court in APO No. 479 of 2006 arising out of WP 1557 of 2005 [Larsen and Tubro & Anr. v. The Kolkata Municipal Corporation & Ors.], decided on 9th December, 2011 was relied on to show that on similar fact situation the view of the learned Single Judge was reversed with the observation that:
Calcutta High Court Cites 56 - Cited by 1 - S Sen - Full Document

M/S Univercell Telecommunications ... vs State Of Karnataka on 28 April, 2016

9. On the aspects of availability of Section 39 of the KVAT Act, learned counsel has relied upon a decision of this court in case of M/s.Amma Construction India Pvt. Ltd. Vs. The Assistant Commissioner of Commercial -: 5 :- Taxes & others [2015(7)TMI 547], which is by one of us (B.V.Nagarathna J.). As such, there is a point of jurisdiction to reopen the reassessment and the matter deserves consideration as the learned counsel has already admitted the matter, the same appears to be appropriate, but if the jurisdiction to reopen the concluded assessment is not available, everything would fall to ground.
Karnataka High Court Cites 3 - Cited by 1 - Full Document
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