The BTRC is given responsibility to collect VAT from the Cellular Mobile Phone Operators and deposited it to the Government exchequer. As such, there is no scope to withhold the VAT collected at source by the Grameenphone. .....Grameenphone Ltd & ors Vs. BTRC & Ors, (Civil), 19 SCOB [2024] AD 96 ....View Full Judgment

Compulsory VAT registration is not necessary for BTRC: Government, local authorities, the organization of local authority or organization those who are working for the Government are exempted from payment of VAT. The NBR, postal department, Bangladesh Bank, City Corporation and land revenue authority although engaged in realization of VAT through deduction at source bearing no registration under VAT Act, 1991 and thus the BTRC being Government organization is also exempted from payment of VAT under Clause-7 (Ab¨vb¨ †mev)(N) of the second schedule of the VAT Act, 1991 and compulsory VAT registration is not necessary for BTRC. .....Grameenphone Ltd & ors Vs. BTRC & Ors, (Civil), 19 SCOB [2024] AD 96 ....View Full Judgment

VAT paid by the cellular mobile companies on the spectrum fees and the license fees are not rebatable:
It is clear from Section 9(1)(Uma) of the VAT Act, 1991 that ‘spectrum’ comes within the definition of infrastructure (অবকাঠামো) and thus VAT paid by the cellular mobile companies on the spectrum fees and the license fees are not rebatable. Said provisions of Section 9 does not require the infrastructure to be tangible as such the argument placed by the learned Advocate for the cellular phone companies that infrastructure cannot intangible is not correct inasmuch as spectrum provided to the cellular mobile phone companies are a range of wave of radio frequencies which is uniquely distinguishable by intangible boundaries that is why spectrum allotted to one cellular phone company cannot be used by others. The cellular phone companies cannot provide service without allocation of spectrum. .....Grameenphone Ltd & ors Vs. BTRC & Ors, (Civil), 19 SCOB [2024] AD 96 ....View Full Judgment

The impugned demand notice dated 13.04.2008 under Section 55(1) was issued without any prior show cause notice to the writ-petitioner as contemplated in Section 55(3) of the VAT Act. The learned Counsel argued next that no penal action for evasion of VAT could be taken under Section 37(2) of the VAT Act before final demand is established in accordance with Section 55 of the VAT Act and in the case in hand no final demand had been established in accordance with Section 55 of the VAT Act, therefore the show cause notice dated 13.04.2008 under Section 37(2) of the VAT Act is liable to be declared to be illegal and is of no legal effect. —The facts and circumstances of the case, the impugned judgment and order dated 02.01.2011, so far as it relates to the notice dated 13.04.2008 issued under Section 37(2) of the VAT Act warrants interference by this Division and accordingly, the Civil Appeal deserves to be allowed in part. .....Commissioner of Customs =VS= United Plastic Work Industries, (Civil), 2024(1) [16 LM (AD) 43] ....View Full Judgment

VAT Act, 1991
Section 42
Customs Act, 1969
Sections 82, 98, 196
provision of law it is clear that any person aggrieved by the decision or order passed by the Commissioner, Additional Commissioner or any VAT Official lower in the rank of the Commissioner or Additional Commissioner can prefer appeal to the forum prescribed. .....Customs Excise & VAT Commissionerate =VS= Syed Nurul, (Civil), 2024(1) [16 LM (AD) 512] ....View Full Judgment

VAT Act, 1991
Section 42(1)(Ka), 42(2)(Ka)
Customs Act, 1969
Sections 82, 98, 196
Constitution of Bangladesh, 1972
Article 102(2)
Under Article 102(2) of the constitution bypassing the appellate forum provided under the law is not maintainable–– The writ-petitioner impugned adjudication order dated 15.08.2007 passed by the writ-respondent no.2 Assistant Commissioner, Customs, Excise and VAT Division and other impugned orders passed by other officials are appealable order under section 42(1)(Ka) of the VAT Act and section 42(2)(Ka) mandates that 10% of the demanded VAT is to be deposited at the time of filing of the appeal.
When there is a statutory provision to avail the forum of appeal against an adjudication order passed by the concern VAT Official then the judicial review under Article 102(2) of the constitution bypassing the appellate forum provided under the law is not maintainable.
The writ petitioners may prefer appeal before the appropriate authority and they may consider the prayer for condonation of delay if the same is so filed. All the appeals are allowed. The judgment and order dated 29.03.2006 passed by the High Court Division in Writ Petition Nos.3942 of 2005, heard analogously with Writ Petition Nos.3943, 3944, 3945 and 5217 of 2005 are hereby set aside. .....Customs Excise & VAT Commissionerate =VS= Syed Nurul, (Civil), 2024(1) [16 LM (AD) 512] ....View Full Judgment

Issue a fresh notice under Section 55(1) of the VAT Act, 1991— Appellate Division is of the view that the notice dated 13.04.2008 issued by the writ-respondent No.1- appellant No.1 under Section 55(1) of the VAT Act, 1991 is unwarranted and without jurisdiction and as such the same is liable to be scraped. In this regard, the High court Division did not commit any illegality declaring the said notice under Section 55(1) unlawful. —It is apparent from the record that the writ-respondent No.1- appellant No.1 issued another notice to the writ-petitioner on the same date i.e., 13.04.2008 to show cause as to why penal action should not be taken against the writ-petitioner under Section 37(2) of the VAT Act, 1991.
The Civil Appeal is allowed in part. The impugned judgment and order dated 02.01.2011 passed by the High Court Division in Writ Petition No.3395 of 2008, so far as it relates to the notice dated 13.04.2008 under Section 37(2) of the VAT Act, 1991 is hereby set aside. The notice dated 13.04.2008 issued under Section 55(1) of the VAT Act, 1991 is declared to have been issued without lawful authority. However, the concerned VAT authority is at liberty to issue a fresh notice under Section 55(1) of the VAT Act, 1991 in accordance with law. .....Commissioner of Customs =VS= United Plastic Work Industries, (Civil), 2024(1) [16 LM (AD) 43] ....View Full Judgment