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Goods and Services Tax : The increasing use of AI in GST is leading to automated mismatch alerts and notices based on flawed data. The key takeaway is that...
Goods and Services Tax : IPL franchises have contested the 40% GST rate, arguing it wrongly classifies matches as entertainment instead of sporting events....
Goods and Services Tax : Explains that vague show cause notices lacking details of suppression violate legal principles. Highlights that extended limitatio...
Goods and Services Tax : Clarifies that export value used in refund calculation must be consistently applied in both numerator and denominator. Highlights ...
Goods and Services Tax : The Court examined whether show-cause notices covering multiple financial years are valid and noted divergent High Court rulings. ...
Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...
Goods and Services Tax : The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need fo...
Goods and Services Tax : CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement again...
Goods and Services Tax : The CBI arrested a CGST Assistant Commissioner for demanding a bribe to halt GST proceedings. The officer was caught red-handed ac...
Goods and Services Tax : Considering the duration of custody and the likely delay in trial, the Court found continued detention unnecessary. It granted bai...
Goods and Services Tax : The Court permitted the taxpayer to obtain a stay by following the procedure under Section 112 and relevant CBIC circulars. It emp...
Goods and Services Tax : GST Registration Cancellation Set Aside for Lack of Proper Reasons, Bank Account Attachment Lapses Automatically Under GST Law aft...
Goods and Services Tax : Sections 74 and 74A operate on fundamentally different legal principles. The Court noted that their combined invocation raises ser...
Goods and Services Tax : Recovery action was initiated even after partial tax payment. The Court held that instalment relief must be sought through Form DR...
Goods and Services Tax : CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under Section 39 of the CGST Act....
Goods and Services Tax : Due to technical issues on the new tax portal, late fees for Profession Tax returns were waived if tax was paid by 15 March 2026. ...
Goods and Services Tax : GSTN clarified that system-calculated interest for February 2026 was incorrectly reflected in March returns due to a technical iss...
Goods and Services Tax : GSTN has enabled editing of the pre-deposit percentage in APL-01 filings. The change allows taxpayers flexibility, while verificat...
Goods and Services Tax : Taxpayers faced issues filing appeals where adjudication orders showed zero demand. GSTN clarified that such system limitations re...
Recently Supreme Court set aside the judgement of the Allahabad high court which had granted exemption from trade tax to a firm which was engaged in the manufacture and sale of various scientific and biological equipment used by scientists for research purposes. In the case, Commissioner of Trade Tax vs Kartos International, the revenue authorities demanded 10 per cent tax, but the company challenged it invoking a 2000 notification arguing that it was entitled to the benefit under the Central Sales Tax and also because it was engaged in inter-state sales made to various government institutions. The Supreme Court ruled that the company was not entitled to the benefit as the notification covered maps, educational charts, mechanical drawings and biology equipment used in schools and colleges. Goods used by research institutions are not eligible for the tax benefits, the court ruled.
The Government of Maharashtra has issued Notification No. VAT 1510/CR-165/Taxation-1 dated 20 December 2010 in pursuance of the powers conferred under rule 45A of the Maharashtra Value Added Tax Rules, 2005. As per the said notification, the dealers liable to file six-monthly returns under Maharashtra Value Added Tax (‘MVAT’) laws shall make payments electronically with effect from 31 March 2011 of any amount under Maharashtra Value Added Tax Act, 2002.
Commissioner of Commercial Taxes & Ors. Vs. Chitrahar Traders- The buyer of Neyveli Lignite Corporation, a central government undertaking which was sold as scrap, was entitled to pay a lower sales tax, the Supreme Court ruled. It dismissed the appeal of the Commissioner of Commercial Taxes against the ruling of the Madras high court which stated that the levy should take into account that the machinery was total scrap. Since the plant and machinery had outlived its utility, the government appointed Metal Scrap and Trading Corporation Ltd, a government enterprise, to sell them as scrap. It arranged an e-auction in which Chitrahar Traders bid the highest amount. The revenue department then demanded 12 per cent and surcharge as sales tax stating that what was sold was plant and machinery; not scrap. The buyer contended that only 4 per cent could be levied at the rate stipulated for scrap. In fact, it had to use explosives to remove machinery embedded in earth since 1961 and which became utterly useless by 2001. The high court and the Supreme Court accepted the contention of the scrap buyer.
Finance Ministry will soon come out with a discussion paper on service tax to increase its contribution to the overall tax kitty and align it with the proposed Goods and Services Tax (GST). “The Finance Ministry is working on a discussion paper on taxation of services to get opinion and feedback before moving to GST,” a source told PTI.
Constitution (One Hundred and Fifteenth Amendment), Bill, 2011 (GST Bill) as introduced in the Parliament on 22 March 2011, deals with key transaction taxes in India. The proposed GST Bill, inter alia seeks to introduce articles effecting the introduction of the Goods and Services Tax (GST) and the introduction of the GST Council. As per the existing structure of indirect taxation, the Parliament has the power to make laws on the manufacture of goods and the provision of services (Union List) while the State Legislatures have the power to make laws on the sale and purchase of goods within their respective states (State List). The Parliament has retained the exclusivity to make laws pertaining to sale of goods in the course of inter-state trade or commerce.
Bihar government has decided to impose professional tax on central and state governments officers and employees, Railways, boards and corporation on the pattern of Maharashtra, West Bengal and other states, official sources said today. The state assembly adopted the Bihar Profession, Trade, Livelihood and Employment Tax Bill, 2011, yesterday paving the way for the imposition of the tax.
In SCHEDULE A,—(a) in entry 9A, in column (2), for the figures, letters and words “31st March 2011 or the date on which the Goods and Services Tax Act comes into force, whichever is earlier” the figures, letters and word “31st March 2012” shall be substituted ; (b) in entry 51, in column (2), for the figures, letters and words “31st March 2011 or the date on which the Goods and Services Tax Act comes into force, whichever is earlier” the figures, letters and word “31st March 2012” shall be substituted.
Effective 01 April, 2011, the rate of VAT in Orissa has been enhanced, as mentioned below: Goods falling under Part III of Schedule B and liable to tax at 12.5% will be taxable at 13.50 % from 01.04.2011. Source: Notification No. 12390-CTA-7/2011-F, dated 26 March, 2011
Assistant Commercial Taxes Officer Versus M/s Makkad Plastic Agencies- The assessment of the assessee-respondent for the Assessment Year 2001-02 was completed by the Assessing Officer under Section 29(7) of the Rajasthan Sales Tax Act, 1994 [for short “the Act of 1994”] holding that the tax on “thermo ware” and “vacuum ware”, which were the articles sold by the assessee-respondent during the relevant assessment year, should be levied Sales Tax at 10 per cent instead of 8 per cent, treating them as separate articles from plastic goods/products. Consequently, the liability of difference of tax at 2 per cent along with surcharge, interest and penalty was also levied.
Maharashtra Deputy Chief Minister presented the State budget for the year 2011-12 on 23 March 2011. The changes effected in various regulations shall be effective from a date to be notified unless otherwise specified. Considering a satisfactory rise in the sales tax revenue by 26% over earlier year, it is proposed to retain VAT rate on goods covered under schedule E @ 12.5%. The budget proposes certain amendments under the Maharashtra Value Added Tax Act, 2002 (MVAT Act) in respect of the following, which will be notified in due course.
