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Goods and Services Tax : The operators avoided traditional hacking and instead used structural loopholes in website optimisation. The incident shows how te...
Goods and Services Tax : Explains how suppliers may face denial of output tax reduction when recipients cannot reverse ITC after deregistration. Highlights...
Goods and Services Tax : Summary: A common GST issue in export of services relates to the correct exchange rate for currency conversion, often misunderstoo...
Goods and Services Tax : The framework enables wider access to GST appeals through online filing. However, procedural and portal limitations may hinder smo...
Goods and Services Tax : Courts held that bona fide buyers cannot lose ITC due to supplier non-payment. The key takeaway is that liability cannot shift to ...
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 : 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 : The case involved a penalty imposed despite the main tax demand being set aside in appeal. The Court held that the petitioner shou...
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...
Goods and Services Tax : Both domestic and import revenues contributed to GST growth, alongside increased refunds. The figures highlight improved tax admin...
The government today introduced a Constitution Amendment Bill in the Lok Sabha with a view to create a common market for goods and services and replace the existing indirect taxation regime with a uniform Goods and Services Tax (GST) system.
The Delhi Legislative Assembly on Monday passed by voice vote the Delhi Value Added Tax (Amendment) Act, 2011. The purpose of the ammendment is to give extension for one more year which will be up to March 31st of March next year. Earlier the date for disposing pending appeals was 31st of this month and still more than 7,500 appeals are pending for which the date has been extended.
What do the words ROTI & MAKAN mean to a common man is very well known. These two basic needs of a common man are today very uncommon, thanks to the very high rate of food inflation and extra super inflation in the prices of need based House. What was left to the common man was perhaps, KAPDA i.e. Fabric. But the eagle eye of the central government has eventually fallen on this last lame duck pray so as to smoothen the beginning of the end of the common man. The reason: An expected VAT on FABRIC @ 5% .
Every person executing works contracts shall pay tax on the value of goods at the time of incorporation of such goods in the works executed at the rates applicable to the goods under this Act: Provided that where accounts are not maintained to determine the correct value of goods at the time of incorporation , such person shall pay tax at the rate of twelve and half per cent on the total consideration received or receivable, subject to such deductions , as may be prescribed
Withdrawn tax exemption cannot be reclaimed- An industry which has been granted tax exemption to set up unit in a backward region cannot claim the benefit even after it was withdrawn by the state, the SC stated in the case, State of Haryana vs Mahabir Vegetable Oils Ltd. In this case, the firm set up a solvent extraction plant and enjoyed the sales tax benefit till 1996. That year, the firm was put in the negative list as it was found to be a polluting industry. The benefit was withdrawn since then. This was challenged by the firm in the Punjab and Haryana high court. It allowed its petition and ruled that once the firm invested funds on the promise of tax benefit, the government could not withdraw the exemption mid-way. Reversing this view, the SC emphasised that there was no vested interest in the firm to get the benefit for all times. The government can change the rules in public interest. In this case, the decision to put the firm in the negative list was on account of the unit’s polluting nature, the SC said, allowing the appeal of the state government.
The Government of Maharashtra has issued Trade Circular No. 4-T of 2011 dated 19-03-2011 regarding relaxation of due date for the filing of E-Return of Maharashtra Profession Tax for the month of February 2011 till 31st March 2011 provided tax is paid on or before due date i.e 28-02-2011.
The government is likely to table the Goods and Services Tax (GST) Constitution Amendment Bill before Parliament in the next 4-5 days, said a senior official. “The Cabinet has cleared that proposal (on GST). In another 4-5 days we should be able to put it in Parliament,” Central Board of Excise and Customs (CBEC) Chairman SD Majumder told reporters at a PHD Chamber event.
whether Jaljira which is a product manufactured by the respondent herein is only an appetizer and is not a masala and therefore liable to sales tax at the rate of 10% and not 16% ….. There is no doubt that Jaljira is a drink. The contents of Jaljira is put into water and taken as digestive drink but when we look into the manner and method of preparation of the product Jaljira, we find that it is a mixture of different spices after grinding and mixing. Therefore, it is nothing but a Masala packed into packets of different nature/quantity and sold to the consumers. It would, therefore, for all practical purposes would come within the Entry No. 184 and it cannot be said that it would come under the residuary entry as held by the High Court.
Now, therefore, in exercise of the powers conferred by sub-sections (1) and (2) read with the proviso to sub-section (4) of section 83 of the said Act, and of all other powers enabling it in this behalf, the Government of Maharashtra hereby, makes the following rules further to amend the Maharashtra Value Added Tax Rules, 2005.
In rule 21 of the Maharashtra Value Added Tax Rules, 2005 (hereinafter referred to as the principal Rules ) in sub-rule (1), for the brackets, figures and words (3) and (4) of section 23 the brackets, figures, letters and words (3), (3A) and (4) of section 23 shall be substituted and shall be deemed to have been substituted with effect from the 1st April 2005.
