Goods and Services Tax : Tax evasion attempt is punishable under Indian Penal Code. Learn how Deepak Kumar v. State of Punjab proved that Indian Penal Code...
Goods and Services Tax : User Manual For Registration of Profession Tax Steps to navigate through Single Window Portal to apply for Registration under Prof...
Goods and Services Tax : With the advent of GST and dawn of old indirect tax regime in the form of VAT, service tax and central excise etc, the State and...
Goods and Services Tax : Punjab State Development Tax Rules, 2018 Background: On 16th April 2018 Governor of Punjab gave assent to new act called THE PUNJA...
Goods and Services Tax : The First step towards the transaction of GST will be the carry forwarding of the Inputs held in stock on the appointed day and it...
Goods and Services Tax : Request to implement One Time Settlement (OTS) in VAT Assessment cases of small taxpayers from Punjab i.e. below annual turnover O...
Goods and Services Tax : Extension of Due date of filing of Punjab VAT Annual return VAT-20 for year 2016-17 from 30th November 2017 to 08th December 2017...
Goods and Services Tax : Advocate Amit Bajaj Section 27 of the Punjab VAT Act, 2005 has been amended to enhance the rate of Works Contract Tax i.e tax t...
Goods and Services Tax : Punjab VAT has notified all Tax Payers, VAT consultants, CA’s and all other stake holders that Department of Excise and Taxation...
Goods and Services Tax : At present, the information regarding goods being brought into and moving out of the state of Punjab (Inter-state transactions) is...
Goods and Services Tax : Explore the Shiva TexFabs Ltd. vs. State of Punjab case. Learn how Punjab & Haryana High Court reduced pre-deposit under VAT Act d...
Goods and Services Tax : Punjab and Haryana High Court held that if a special provision has been made qua a particular subject (here Value Added Tax), the ...
Goods and Services Tax : Rakesh Jewellers Vs State of Punjab (VAT Appellate Tribunal, Punjab) Brief facts relevant for the decision of the present appeal a...
Goods and Services Tax : Sunyana Sales Corporation Vs State of Punjab (Punjab VAT Tribunal) The Hon’ble Punjab VAT Tribunal allows adjustment of pre-...
Income Tax : Keshab Automobiles Vs State of Odisha (Orissa High Court) A comparison of the language used in the amended Section 43 (1) of the O...
Goods and Services Tax : Government of Punjab introduces amendments to the One Time Settlement Scheme for Recovery of Outstanding Dues 2023, enhancing tran...
Corporate Law : (1) This scheme may be called the Punjab One Time Settlement of Outstanding Dues (Second) Scheme, 2021. (2) It extends to the w...
Goods and Services Tax : Outstanding demands or disputed amounts which pertain to regular assessment and its escaped assessment, if any, and are ...
Corporate Law : Here is the summary of the latest amendment made under Punjab State Development Tax (Amendment) Rules, 2021 (PSDT) NOTIFICATION No...
Goods and Services Tax : (1) This scheme may be called the Punjab One Time Settlement of Outstanding Dues, 2021. (2) It extends to the whole of the Stat...
Government of Punjab introduces amendments to the One Time Settlement Scheme for Recovery of Outstanding Dues 2023, enhancing transparency and compliance.
Explore the Shiva TexFabs Ltd. vs. State of Punjab case. Learn how Punjab & Haryana High Court reduced pre-deposit under VAT Act due to financial hardship, setting a precedent.
Tax evasion attempt is punishable under Indian Penal Code. Learn how Deepak Kumar v. State of Punjab proved that Indian Penal Code Provisions is not applicable in Punjab VAT cases.
Punjab and Haryana High Court held that if a special provision has been made qua a particular subject (here Value Added Tax), the said subject is excluded from the general provisions (here, Indian Penal Code). Since the provisions of the VAT Act do not provide for the registration of the FIR and the said Act is a Code in itself, the provisions of the IPC also cannot be invoked.
Rakesh Jewellers Vs State of Punjab (VAT Appellate Tribunal, Punjab) Brief facts relevant for the decision of the present appeal are that the appellant had purchased 1KG gold bar from M/s Robiun Jewellers Pvt. Ltd., Sarafan Bazar, Hoshiarpur vide invoice dated 23.03.2017 and was transporting the same in the car. The said gold bar was […]
Sunyana Sales Corporation Vs State of Punjab (Punjab VAT Tribunal) The Hon’ble Punjab VAT Tribunal allows adjustment of pre-deposit u/s 62(5) of PVAT Act 2005 from refund amount applied of subsequent periods. It has been laid down that despite judgement of Hon’ble Supreme Court in Tecnimont case (which lays down that no waiver in respect […]
(1) This scheme may be called the Punjab One Time Settlement of Outstanding Dues (Second) Scheme, 2021. (2) It extends to the whole of the State of Punjab.
Keshab Automobiles Vs State of Odisha (Orissa High Court) A comparison of the language used in the amended Section 43 (1) of the OVAT Act with its version prior to 1st October, 2015 makes it clear that a new system has been put in place as far as reopening of returns filed as ‘self-assessmen’ is […]
Schneider Electric India Pvt.Limited Vs Assistant Commissioner (ST) (Madras High Court) Rule 8 of the TNVAT Rules, 2007 prescribes a method of determination of ‘taxable turnover‘ for the purpose of payment of tax. It is not to be read to mean that CST ‘turnover’ is to be included either for determination of tax liability under […]
Chopra Generators Vs State of Punjab (VAT Tribunal, Punjab) There is a specific provision made by the legislature in its wisdom i.e. Section 64 which enables Appellate Authority to condone; the delay in the interest of justice if it is not filed within stipulated period. The First Appellate Authority has considered the plea raised before […]
