pvat - Page 2

Extension of Last date of filling of Annual Return under Punjab State Development Tax


This is to inform all the concerned that the last date of filing of annual return under rule 11 of Punjab state Development Tax Rules, 2018 for the year 2018-19 has been extended till 30th June, 2019....

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Punjab Development Tax Registration Rules, Punjab Professional Tax Registration Rules And Forms

Punjab State Development Tax Rules, 2018 Background: On 16th April 2018 Governor of Punjab gave assent to new act called THE PUNJAB STATE DEVELOPMENT TAX ACT, 2018, then on 19th April 2018  by its Notification in the Official Gazette of Punjab Government This act come into force from the date of its notification i.e. 19th […]...

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P&H HC taken note of non issue of VAT Refund despite Order to refund

M/s GB Tools and Forgings Ltd. Vs State of Punjab and others (Punjab and Haryana High Court)

State is not refunding the amount due to the assessees despite there being orders passed in their favour or otherwise they were found entitled to the same, we direct the Financial Commissioner, Taxation, Punjab to appear in person in Court so that this avoidable litigation can be checked. He shall apprise this Court about the time frame w...

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Form- “C” available even after GST implementation: P&H High Court

Carpo Power Limited Vs.State of Haryana and others (Punjab & Haryana High Court)

Punjab & Haryana HC in the case of Carpo Power Limited vs. State of Haryana in CWP No. 29437 of 2017 has held that Form C is available to assesse even after implementation of GST....

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Mobile sold with charger with single MRP cannot be assessed separately

M/S Samsung (India) Electronics Pvt. Ltd. Vs. Commissioner Of Commercial Taxes (Allahabad High Court)

Admittedly, the mobile phone and charger are sold as part of a composite package. The primary intent of the contract appears to be the sale of the mobile phone and the supply of the charger at best collateral or connected to the sale of the mobile phone. ...

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Sale of Goods from Delivery Hub in Punjab to Customers of Punjab although brought from warehouse situated outside Punjab is inter-state supply

WS Retail Services (P.) Ltd. v Union of India (Punjab & Haryana)

Respondent Nos.2 and 3 are the State of Punjab and the State of Karnataka. Respondent Nos.4 and 5 are the Excise & Taxation Commissioner and the Excise and Taxation Officer-cum-Assessing Authority (ETO)....

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Punjab VAT Annual Return due date extended to 8th December 2017

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 by Government of Punjab vide its Notice dated 30th November 2017....

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Assessment Solely on the basis of Case Study / electricity consumption under TNGST Act is invalid

Tvl.Alfa Leather Board Vs Deputy Commercial Tax Officer (Madras High Court)

Probably, the case study can be a reason for issuing a revision notice, but that cannot be the sole basis for completing the assessment. Repeatedly, Courts have held that electricity current consumption charges cannot be a basis for revision of turnover....

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GST Transition- Input Tax Credit of Excise Duty to VAT Dealers

The First step towards the transaction of GST will be the carry forwarding of the Inputs held in stock on the appointed day and its quantification thereof. Sections 139 to 142 of the GST Act, 2017 deals with transition provisions....

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No penalty u/s Sec. 51 of PVAT for non-generation of E-ICC information

M/s Katyal and Co. Vs The State of Punjab (Punjab VAT Tribunal)

In the present case the goods were detained by the officers of Mobile Wing Fazilka and penalty was imposed for non generation of e-ICC. The appellant in the appeal contended that the server of the department was non functioning properly and in the given circumstances the appellant was left with no alternative then to send the goods withou...

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