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...
Delhi High Court held that as discrepancies in sales figures as well as physical stock not explained, the assessing authority took a fair view in enhancing sales by 10% of net GTO after deducting the stock transfer figure of GTO. Accordingly, levy of tax with interest confirmed.
Kerala High Court judgment on Hasbro Clothing Pvt Ltd’s writ petition challenging assessment orders. Explore the case, appeal options, and court’s decision.
Read the full text of the judgment/order of the Bombay High Court in the case of Schindler India Pvt. Ltd. vs. State of Maharashtra concerning VAT assessment.
ITAT Hyderabad recognizes the relevance of DCB reports in determining proper payment of CST and VAT by Sri Gurukrupa Agro Industries for 2015-16.
In a significant ruling, the Rajasthan High Court mandates the issuance of ‘C’ forms for high-speed diesel procured for mining purposes via inter-state trade, offering a crucial legal perspective on the CST Act’s provisions.
In a recent judgment, the Madras High Court has ruled in favor of accepting personal bonds instead of bank guarantees in a disputed tax case, aiding the petitioner, Burnt Umber Fashion Pvt. Ltd.
Gujarat High Court held that merely because the petitioner inadvertently paid Rs.2000/- less towards principal outstanding amount of tax, it cannot be denied the benefit of ‘Vera Samadhan Yojna, 2019’.
Vodafone Idea Limited vs. Union of India case: Karnataka High Court remands matter to assessing officer for considering C Forms, affected by COVID-19.
Thermoking Vs Commissioner of State Goods And Service Tax (Delhi High Court) In this case concessional rate of duty had been denied to the petitioner on the ground that the C-Forms, relied upon by the petitioner, had been cancelled by the concerned tax authorities in Haryana with retrospective effect. Mr. Rajesh Mahna submits that the […]
Supreme Court held that the rate of local tax can exceed the limits under the Central Sales Tax Act, 1956 on gutkha and pan masala.
