Goods and Services Tax : The Court held that a buyer cannot be saddled with purchase tax merely because the seller failed to remit tax when the transaction...
Goods and Services Tax : Get insights into the West Bengal Settlement of Disputes (SOD) Scheme, 2023. Understand the acts covered and eligibility criteria ...
Goods and Services Tax : Kerala HC rules that Lok Ayukta lacks authority to override Sales Tax Officer's orders. Case analysis of Additional Chief Secretar...
Goods and Services Tax : Quasi Judicial authorities are independent, bound by law but not by administrative instructions The officials of the sales tax dep...
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...
Corporate Law : Sales Tax Bar Association protests against arbitrary tax demands and operational inefficiencies, urging swift action for fair trea...
Goods and Services Tax : A tax evasion racket involving over 400 firms, most of which are based in the city, has come to light. The state sales tax departm...
Goods and Services Tax : The Supreme Court today directed the Defence Ministry and the Karnataka government to meet and resolve their dispute over Rs 1,519...
Goods and Services Tax : UT vigilance department recently put 28 establishments under scanner to detect evasion of sales and value-added tax. This was acco...
Goods and Services Tax : The Bombay High Court has asked Maharashtra government's Principal Secretary (Finance) to file an affidavit by October 8 in reply ...
Goods and Services Tax : The Calcutta High Court permitted withdrawal of appeals after noting that the constitutional validity issue had already been settl...
Goods and Services Tax : The case examined whether purchase tax liability could be enforced when system defects prevented payment. The court held that soft...
Goods and Services Tax : The issue was whether a composite assessment becomes wholly invalid. The Court held that valid and invalid portions can be separat...
Goods and Services Tax : The issue was whether an excessive delay in filing appeals could be condoned. The Tribunal allowed condonation but imposed costs, ...
Goods and Services Tax : The Court observed that the Tribunal granted partial relief without analysing whether the assessee had a strong prima facie case. ...
Goods and Services Tax : Maharashtra Sales Tax Tribunal announces e-Hearing for appeals, simplifying proceedings with virtual hearings for convenience and ...
Goods and Services Tax : The dealers/persons/employers, hereinafter referred to as the applicants, desirous of seeking registrations under the Maharashtra ...
Goods and Services Tax : As per Section 61 of MVAT Act, 2002 it is mandatory for all eligible dealers to get their books of accounts audited. As per trade ...
Goods and Services Tax : In view of this situation, it is necessary that the procedure for the issuing of such certificates should be standardized. Such ce...
Goods and Services Tax : In exercise of the powers conferred by sub-section (5) of section 10 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005...
The Calcutta High Court permitted withdrawal of appeals after noting that the constitutional validity issue had already been settled. The Court allowed the appellant to pursue fresh appeals on merits before the appellate authority.
The case examined whether purchase tax liability could be enforced when system defects prevented payment. The court held that software issues causing revenue-neutral outcomes made the demand unsustainable.
The issue was whether a composite assessment becomes wholly invalid. The Court held that valid and invalid portions can be separated and enforced accordingly.
The issue was whether an excessive delay in filing appeals could be condoned. The Tribunal allowed condonation but imposed costs, balancing justice with procedural discipline.
The Court observed that the Tribunal granted partial relief without analysing whether the assessee had a strong prima facie case. The order was therefore remitted back for reconsideration of the interim application.
The Court held that a buyer cannot be saddled with purchase tax merely because the seller failed to remit tax when the transaction was otherwise taxable at the seller’s end.
The court closed the writ after the State clarified that recovery proceedings were initiated only against the assessee husband. The petitioner was granted liberty to re-approach the court if her property is targeted.
The issue was whether delay in approaching the Court was fatal despite exceptional facts. The Court ruled that restoration was warranted due to prolonged tribunal proceedings and late service.
The Court held that documents seized during a survey justified rejection of accounts and best judgment assessment. Partial relief granted by the Tribunal was found adequate, warranting no further interference.
The Court ruled that deductions could not be denied when ST-15 forms were genuine though stolen, and the assessee had no role in the theft. It held that denying benefit would unjustly penalize the assessee despite compliance with statutory requirements.
