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...
Following criteria are laid down to curb the misuse of the facility of auto downloading of Statutory Forms provided at the dealer’s end in the online module. The system/EDP branch will put a block on this facility and the Assessing Authority/Ward Incharge may take appropriate action on such blocked forms after verifying the due purchases viz a viz the sales and other relevant documents.
Whether the applicant dealer is entitled to input tax credit on the purchase of capital goods used in the process of sale of goods from its storage facility at Bijwasan (Delhi)-provisions of section.
In case of any deficiency in the requisite documents, submitted by the applicant dealer, the Assessing Authority shall provide an opportunity to the dealer for removal of deficiency thereof.
The competent authority has desired that wherever such cases are brought to the knowledge of concerned Assessing Authority and if the concerned dealer approaches the Assessing Authority with details of such orders which are multiple Assessment Orders of the category mentioned above, then necessary remedies/measures as prescribed under Section 74B of DVAT Act, 2004 read with Rule 36B of DVAT Rule, 2005 relating to the review/rectification should be exercised as per the provisions of law.
4. Sale of Aviation Turbine Fuel to the Civil Aviation Operators, who have opted to operate under Regional Connectivity Scheme — UDAN for the flights on RCS routes (involving Delhi) between an identified pair of origin and destination airports/helipad within India subject to applicability and fulfillment of all conditions of the Regional Connectivity Scheme -UDAN of the Ministry of Civil Aviation, Government of India.
Sale of Aviation Turbine Fuel to the Civil Aviation Operators, who have opted to operate under Regional Connectivity Scheme – UDAN for the flights on RCS routes (involving Delhi) between an identified pair of origin and destination airports/helipad within India subject to applicability and fulfillment of all conditions of the Regional Connectivity Scheme -UDAN of the Ministry of Civil Aviation, Government of India.
Extension of last date of filing of fourth quarter return for the year 2016-17, in Form DVAT-16 ,DVAT-17 and DVAT-48 to 30.05.2017.
In continuation of circular No. 24 of 2016-17, wherein the process of grant of online registration was spelt out, it has been observed that a huge number of application forms for DVAT/CST registration are pending. It has been decided to complete this task in a bound manner and therefore, all the Assessing Authorities are hereby directed to dispose such cases on priority and clear all the pending registration cases by 31st May, 2017. The Zonal In charges will monitor the progress on these cases.
Recently, in Asian Polymers Vs. Commissioner Of Trade & Taxes & Anr, the Delhi High Court reiterated that re-assessment cannot be used as a tool for causing delay in processing the refund applications. While scrapping the assessment orders passed by the DVAT Department, the division bench criticised the Officials in harsh words.
Circular no. 06 of 2005 dated 15/06/2005 regarding the disposal of refunds stands withdrawn with immediate effect. This issues with the approval of the competent authority
