Goods and Services Tax : The Court held that a genuine buyer cannot lose ITC merely because the seller failed to deposit tax. The key takeaway is that liab...
Goods and Services Tax : SC ruled a bona fide buyer cannot be denied ITC under DVAT Act if seller defaults on depositing tax. The remedy is against default...
Goods and Services Tax : The Supreme Court affirmed that an innocent buyer cannot be denied ITC solely due to the seller's failure to remit tax or file ret...
Goods and Services Tax : High Court of Delhi held Section 9(2)(g) of Delhi VAT Act to the extent it disallows Input tax credit to purchaser due to default ...
Income Tax : Application for allotment of Permanent Account Number(PAN) will be filed in SPICe (INC-32) form using Digital Signature of the app...
Goods and Services Tax : Department has decided to hire services of an experienced agency, for collecting, processing and creating electronic database in ...
Goods and Services Tax : The India International Trade Fair (IITF) shall be held from 14-11-2015 to 27-112015 at Pragati Maidan, New Delhi. Registered de...
Goods and Services Tax : It has been decided to introduce a reward scheme for informers providing vital inputs in order to check and detect value added tax...
Goods and Services Tax : As per the section 48 and Rules 42 & 19 of Delhi VAT Act & Rules, you are also required to maintain and retain prescribed records ...
Goods and Services Tax : Buy goods from a trusted seller who files return and thereby pays due tax collected from you. Mere 2B statement filing by selling ...
Goods and Services Tax : SC ordered Department to comply with High Court directions and issue C-Forms and F-Forms after verification of indemnity bonds, le...
Goods and Services Tax : Delhi High Court permitted petitioner to rectify DVAT returns for first quarter of 2013-14 by filing revised return for said perio...
Goods and Services Tax : Delhi High Court rules bona fide purchasers cannot be denied Input Tax Credit due to seller's tax default; cites Article 14....
Goods and Services Tax : Delhi High Court examines constitutional validity of DVAT Act Section 9(2)(g), impacting Input Tax Credit claims due to selling de...
Goods and Services Tax : Delhi High Court rules Section 9(2)(g) of DVAT Act unconstitutional, asserting it violates rights by denying input tax credit to b...
Goods and Services Tax : Discover how the Department of Trade and Taxes in Delhi addresses concerns raised by the Sales Tax Bar Association regarding recti...
Goods and Services Tax : Get insights into the Government of National Capital Territory of Delhi's Department of Trade and Taxes' latest policy instruction...
Goods and Services Tax : Concerned GST refund sanctioning authority shall ensure that all GST refund applications are processed and decided within the pres...
Goods and Services Tax : under Section 54 of the DGST Act, 2017, taxpayer can claim the refund of any payment and interest before the expiry of two years f...
Goods and Services Tax : It has recently come to notice that, An account was de-freezed on the basis of the letter signed by the Ward In-charge, whereas it...
Zapsell Retail Vs Commissioner State Goods And Services Tax (Delhi High Court) In Jain Manufacturing (India) Pvt. Ltd. v. The Commissioner Value Added Tax & Anr. (W.P.(C) 1358 of 2016 decided on 06.2016) this Court had held that C-forms cannot be cancelled retrospectively. Further, this Court has disposed of several writ petitions involving the similar […]
Delhi High Court held that failure on the part of Objection Hearing Authority (OHA) to pass an order doesn’t automatically result in allowing refund u/s. 42(1) of the Delhi Value Added Tax Act, 2004.
Delhi High Court noted that delays on the part of the respondent-department in processing the pending claims for refund result in unnecessary burden of interest on the ex-chequer. Accordingly, court directed the Commissioner, Department of Trade and Taxes to ensure that all pending refund claims are processed as expeditiously as possible.
Pawan Hans Limited Vs Commissioner of Trade & Taxes (Delhi High Court) The appellant states that it is in the business of chartering helicopters and has entered into agreements with various State Government and public sector entities for hiring of its helicopters. According to the VAT authorities, the agreements entail transfer of the right to […]
Vodafone Idea Limited Vs Government of NCT of Delhi (Delhi High Court) The HC directed the Revenue Department to issue the rectified C-Forms, subject to the verification of entitlement on merits, without being burdened with issue concerning limitation. The petitioner is a telecom service provider. It undertook inter-state sales (C Forms). There was an error. […]
Concerned GST refund sanctioning authority shall ensure that all GST refund applications are processed and decided within the prescribed time frame in order to avoid undue interest liability on the department. GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE & TAXES, I.P.ESTATE VYPAR BHAWAN: NEW DELHI-110002. (POLICY BRANCH) No. F. 3(433)/GST/policy/2022/1407-13 Dated: 20.07.2022 […]
Delhi High Court directs timely adjudication of objections on default tax assessment. Create an online portal, warns against delay. Read the judgment details.
under Section 54 of the DGST Act, 2017, taxpayer can claim the refund of any payment and interest before the expiry of two years from the relevant date. The proper officer shall issue the order within sixty days from the date of receipt of application, else interest at the rate not exceeding 6% shall be payable on such refund application.
Srivenkateshware Tradex Pvt. Ltd. Vs Commissioner, Delhi Value Added Tax (Delhi High Court) It is not a case where there is a default or concealment or adverse material is found by the Commissioner suggesting inaccurate particulars in the returns. It is the case where all the documents and particulars were furnished correctly except that the […]
It has recently come to notice that, An account was de-freezed on the basis of the letter signed by the Ward In-charge, whereas it was later found that no such letters/communications was issued from the concerned Ward In-charge.
