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...
Goods and Services Tax : Karnataka – Extension of Due dates for matters concerning Professional Tax, VAT, KTEG and Sales tax Due to the Pandemic Covi...
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 case of I.T.I. Ltd v. State of Kerala before the Kerala High Court revolves around the eligibility of transit sales exemption ...
Service Tax : Read the detailed analysis of the CESTAT Ahmedabad order in the case of Hamon Shriram Cottrel Pvt Ltd vs Commissioner of C.E. & S....
Goods and Services Tax : The Supreme Court will soon hear the matter regarding sales tax demand for the use of invalid ST-1 Forms. Get updates on this cruc...
Goods and Services Tax : Allahabad High Court upholds penalty on Hindustan Petroleum Corp. for failure to prove bonafide intention in misrepresented goods ...
Goods and Services Tax : Read the full judgment of Allahabad High Court in Commissioner Vs Peethambra Granites case, upholding 5% sales tax on granite ston...
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...
whether the contention of Petitioner that Petitioner was unaware of these dates and therefore could not attend the appeal should be accepted.
Tata Consultancy Services Vs State of Andhra Pradesh (Supreme Court of India) In this case Supreme Court examined the transactions relating to the purchase and sale of software recorded on a CD in the context of the Andhra Pradesh General Sales Tax Act. The court held the same to be goods within the meaning of […]
Cancellation of C Forms at a subsequent date would have a disruptive effect on the stream of commercial transactions, which is impermissible.
Since the question of whether the transactions in issue constitute works contracts or sales would involve an examination of the contracts as well as various other factual particulars and such an exercise cannot be undertaken in writ jurisdiction.
Get insights into the West Bengal Settlement of Disputes (SOD) Scheme, 2023. Understand the acts covered and eligibility criteria for dealers and transporters.
State of Gujarat and Anr. Vs Saw Pipes Ltd. (Supreme Court) The highest court of the country in this case was considering the levy of penalty and interest under the provisions of Gujarat Sales tax Act 1969 when the high court gave relief by setting aside interest and penalty in relation to tax paid on […]
Supreme Court held that rule 3A(2) of the Tripura Sales Tax Rules, 1976 (TST Rules) are not ultra vires to Tripura Sales Tax Act, 1976 (TST Act). Accordingly, 4% tax deductible on transfer of right to use goods.
Kerala HC rules that Lok Ayukta lacks authority to override Sales Tax Officer’s orders. Case analysis of Additional Chief Secretary vs. Kerala Lok Ayukta.
Light & Electronics Vs Odisha Sales Tax Tribunal (Orissa High Court) The reasons put forth in the application for condonation of delay before the Tribunal was that the Lawyer handling the case had suffered from serious illness and ultimately died on 6th August, 2012. Papers had been entrusted to such Advocate to file the appeal […]
Explanation about illness of counsel is not supported by medical certificate. Consequently, Court is not inclined to condone delay in filing revision case