Goods and Services Tax : SC allows Interstate Purchase of goods under the CST Act for Manufacturing, Mining etc against ‘C’ Forms in GST Scen...
Goods and Services Tax : Supreme Court declined to interfere in Revenue’s Special Leave Petitions, for use of 'C' Forms of the Central Sales Tax Act, 195...
Goods and Services Tax : There is no concept of constructive delivery either express or implied in section 3 of Central Sales Tax Act”. Hence, benefit ca...
Goods and Services Tax : Article discusses Whether Form ‘C’ should be made available to an assessee even after implementation of the goods and services...
Goods and Services Tax : Central Sales Tax Act 1956 envisages single point of taxation i.e tax at the first point of sales. Subsequent sales during the mov...
Goods and Services Tax : Request to announce Tax Amnesty Scheme / one time settlement scheme for pending demand, disputes, appeals, litigations and recover...
Goods and Services Tax : AIMTPA has written a letter to Commissioner of State Tax and brought to his attention issues being faced during assessments under ...
Goods and Services Tax : Extension of due date of furnishing of declaration form due to COVID-19 effect Sir the last date of filing of declaration forms...
Goods and Services Tax : Waiver of Late Fee for late filing of VAT and CST returns in Maharashtra The Trade has represented that many technical difficultie...
Goods and Services Tax : CII suggested the removal of anomalies in customs duty and reducing the CST rate from 2% to 1% due to the delay in implementation ...
Goods and Services Tax : NCLAT Delhi held that provisions of section 9(2) of the CST Act doesn’t create statutory charge on the assets of the Corporate D...
Goods and Services Tax : The Allahabad High Court ruled that parts replaced during warranty and AMC periods are taxable, applying the Supreme Court's Tata ...
Goods and Services Tax : Court held that C-Forms could not be refused solely because inter-state purchases were mistakenly omitted from revised returns. Th...
Goods and Services Tax : The Court accepted a previously rejected Form F worth ₹6.29 crore after verifying its authenticity. It held that genuine branch ...
Goods and Services Tax : The Court ruled that tyres and tubes were part of the registered spare-parts list, validating the Tribunal’s decision to cancel ...
Goods and Services Tax : The State Tax Department allowed taxpayers to pay profession tax using PAN after system migration caused portal access issues. Reg...
Goods and Services Tax : Finance Ministry notifies DGGI ADG as nodal officer under IT Rules and designates Afcom Holdings as Indian carrier under Central S...
Goods and Services Tax : Learn about Madhya Pradeshs extension of appeal disposal deadline to March 31, 2025, impacting VAT, CST, and other related acts....
Goods and Services Tax : The scope of C-Form facility for inter-state purchase of the above six goods is examined in the light of the amended provision of ...
Goods and Services Tax : Manual filing of Appeal Applications, is being replaced by online automated filing of Appeal Applications under VAT and CST Act. A...
The State Tax Department allowed taxpayers to pay profession tax using PAN after system migration caused portal access issues. Registration and return filing were temporarily disabled for March 2026 compliance.
Finance Ministry notifies DGGI ADG as nodal officer under IT Rules and designates Afcom Holdings as Indian carrier under Central Sales Tax Act.
NCLAT Delhi held that provisions of section 9(2) of the CST Act doesn’t create statutory charge on the assets of the Corporate Debtor. Thus, unpaid CST dues are unsecured debt. Accordingly, appeal is dismissed and order of Adjudicating Authority upheld.
The Allahabad High Court ruled that parts replaced during warranty and AMC periods are taxable, applying the Supreme Court’s Tata Motors judgment. Tax liability arises even if no direct payment is charged to customers.
Court held that C-Forms could not be refused solely because inter-state purchases were mistakenly omitted from revised returns. The ruling directs issuance of Forms as transactions were genuine and no revenue loss occurred.
The Court accepted a previously rejected Form F worth ₹6.29 crore after verifying its authenticity. It held that genuine branch transfer claims cannot be denied solely for delayed production.
The Court ruled that tyres and tubes were part of the registered spare-parts list, validating the Tribunal’s decision to cancel the CST penalty. The judgment reinforces strict scrutiny before sustaining misrepresentation penalties.
SC ordered Department to comply with High Court directions and issue C-Forms and F-Forms after verification of indemnity bonds, leaving legal questions open for future cases.
Bombay High Court held that the benefit of concessional rate on High Speed Diesel [HSD] against Form ‘C’ is not entitled since the usage of HSD is beyond specified purpose i.e. used beyond direct mining operations. Accordingly, writ disposed of.
The Allahabad High Court set aside a tax reassessment order against Central Electronics Ltd., ruling that the proceedings were based on an invalid circular.
