Vat

Place of Supply of Goods Under UAE VAT

Goods and Services Tax - In VAT it is very crucial to determine place of supply of every transaction. Because, place of supply is the place where supply is considered to have taken place. Taxability on a particular supply depends upon its place of supply. Where place of supply is considered to be in UAE, tax is applicable on such […]...

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Ex parte order passed by VAT officer turned down by Hyderabad High Court

Goods and Services Tax - Walchandnagar Industries Limited Vs Commercial Tax Officer (Andhra Pradesh) The Hyderabad High Court observed that taxpayer could not appear for the hearing owing to prevalent pandemic situation and the department issued notices for penalty without hearing the petitioner. The High court opined that there is a failure of the rules of natur...

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Karnataka extends Due dates of Professional Tax, VAT, KTEG & Sales tax

Goods and Services Tax - Karnataka – Extension of Due dates for matters concerning Professional Tax, VAT, KTEG and Sales tax Due to the Pandemic Covid-19 outbreak and subsequent lockdown nationwide causing difficulties to various taxpayers adhering to the provisions of tax laws.  The Karnataka Government extends certain due dates concerning payment of taxe...

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Mistake by CA in filing Form 240 not attracts Section 69[1] of VAT Act: Karnataka HC

Goods and Services Tax - In a recent case of M/s. Fresh and Honest Cafe LTD. V. The Deputy Commissioner [Ct] and Anr. (Karnataka High Court) , a ruling was stated by Justice S. Sujatha (Karnataka High Court) that stats that any mistake said to have been committed by a learned CA in filing VAT Form 240 will not be seen as an intentional mistake and further not lev...

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Gujarat VAT | Revised Amnesty Scheme

Goods and Services Tax - As we all are aware, Central and State Governments have shown their interest in closing pending cases under erstwhile regime on introduction of GST. As a part of this endeavor, Gujarat Government issued a VAT / CST amnesty scheme on 11 Sept 2019 to be effective from 15 Sept 2019. However,on receipt of various representations […]...

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Representation/Reminder on various issues relating to VAT/GST

Goods and Services Tax - Since Nov., 2020, AAR is not functioning and orders for many cases which have been heard and kept for orders are also pending. We were informed that Central Authority has already been appointed and new Authority will start functioning in 7 — 8 days. We hope you will look into,it at your personal level and have the Authority start workin...

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Request to extend Kerala Amnesty Scheme, 2020

Goods and Services Tax - Tax Consultant & Practitioners Association of Kerala has requested  for extending the option for availing Amnesty Scheme – 2020 till 31st January 2021.  The scheme applies to the outstanding dues under following Statutes such as: Kerala Value Added Tax Act, Central Sales Tax Act,Tax on Luxuries Act,Kerala Surcharges Act, Keral...

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Request to implement OTS in Punjab VAT Assessment cases of small taxpayers

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 One Crore and avoid Exparte  orders in other cases...

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Rajasthan VAT: Extend due dates of statutory Forms & Declarations

Goods and Services Tax - We request your good self to provide appropriate relaxation to the registered person and extend the due dates of all compliances which were due to be complied by the current due date of 30th Sept 2020 to 31st March 2021....

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RVAT: Extend due dates for submission of C-forms & ITC mismatch

Goods and Services Tax - Last date of filing of declaration forms is September 30,2020. It is requested to extend the due dates of declaration forms like C-forms from September 30,2020 to December 31,2020. Due to COVID 19 situation, it is very difficult to make the compliance....

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No penalty for non-declarations of concessional rate of tax in VAT/CST Registration Certificate

Mahindra & Mahindra Ltd. Vs Joint Commissioner (Madras High Court) - Proposal to levy penalty on the ground that assessee- dealer purchased SAP software at concessional rate of tax against C Form Declarations without having included the same in the registration certificate issued under the CST Act was made by an officer, who was not the officer, who passed the order ...

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GVAT: Section 35 power cannot be exercised after expiry of 5 years

Saurashtra Ferrous Pvt. Ltd. Vs State Tax Officer (Gujarat High Court) - Saurashtra Ferrous Pvt. Ltd. Vs State Tax Officer (Gujarat High Court) It is an admitted fact that the respondents-authorities have not invoked the Section 39 of the GVAT Act, which provides the powers to withhold the refund in certain cases. After considering the facts and circumstances of the case...

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SC explains meaning of ‘Casual Trader’ under Rajashtahn VAT: SC

Commercial Taxes Offcer Vs Bhagat Singh (Supreme Court) - Commercial Taxes Officer Vs Bhagat Singh (Supreme Court) In the case of a Casual Trader, the time limit for assessment is one year from the date of making the report, and if no report is made, within two years from the date of the transaction. The date of transaction in this case is 26.12.2009. The ...

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VAT Refunds – SEZ Units – Advantageous Judgement by Hon’ble HC Karnataka

Cerner Healthcare Solutions Pvt. Ltd. Vs. Additional Commissioner Of Commercial Taxes (Karnataka High Court) - The Hon’ble High Court concluded that order passed by JCCT Appeals cannot be said erroneous. Also concluded that the position adopted by ADC is not in line with KVAT Laws  where the order passed by ADC was based on assumption that the benefit of refund of tax paid on purchase of Inputs can be gra...

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Sales tax officer was acquitted from allegation of accepting bribe

P.C. Mishra Vs Central Bureau of Investigation (Delhi High Court) - Assistant Commissioner-V, Sales Tax was acquitted for allegedly demanding Rs.4,000 as illegal gratification after 25 years as there was no recovery from the appellant, presumption U/s 20 regarding acceptance of bribe could not be raised against him and there was neither any demand nor acceptance or ...

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Procedure for Rajasthan Amnesty Scheme 2021

[No. F.( )/Tax (VAT)/Amnesty/CCT /20-21/,2617] - (04/03/2021) - Procedure for Amnesty Scheme-2021 and for disposal of outstanding demands or disputes pertaining to the period upto 30.06.2017:- 1. Registered, Cancelled and Unregistered Dealers/Persons may apply on the web portal of Commercial Taxes Department (rajtax.gov.in) for expressing their willingness to ta...

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Kerala VAT- Amnesty scheme-2020 for settlement of arrears – Further instructions

No. CT/01/2020-C1 - (15/09/2020) - Office of the Commissioner of State Goods and Services Tax Department, Government of Kerala, Thiruvananthapuram No. CT/01/2020-C1 Dated 15/09/2020 Circular No. 9/ 2020 Sub: Amesty scheme-2020 for settlement of arrears – further instructions issued – Reg: Ref: 1. Kerala Finance Bill, 2020...

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Dadra and Nagar Haveli and Daman and Diu (Repeal) Regulation, 2020

Notification No. 5 of 2020 - (24/01/2020) - Govt notifies Dadra and Nagar Haveli and Daman and Diu (Repeal) Regulation, 2020. It shall come into force on the 26th day of January, 2020. MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 24th January, 2020/Magha 4, 1941 (Saka) THE DADRA AND NAGAR HAVELI AND DAMAN AND DIU (REPEA...

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Dadra and Nagar Haveli VAT (Amendment) Regulation, 2020

Notification No. 03 of 2020 - (24/01/2020) - Govt notifies  Dadra and Nagar Haveli Value Added Tax (Amendment) Regulation, 2020.It shall come into force on the 26th day of January, 2020....

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Vyavhaari Ewan Sewa Pradatta Sammaan Yojana-2019

No. F. 12(87)FD-Tax-2019-73 - (09/10/2019) - The name of the Scheme shall be known as the "Vyavhaari Evam Sewa Pradatta Sammaan Yojana-2019. The Scheme shall be operative from financial year 2019-20 and shall continue till further orders....

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Recent Posts in "Vat"

No penalty for non-declarations of concessional rate of tax in VAT/CST Registration Certificate

Mahindra & Mahindra Ltd. Vs Joint Commissioner (Madras High Court)

Proposal to levy penalty on the ground that assessee- dealer purchased SAP software at concessional rate of tax against C Form Declarations without having included the same in the registration certificate issued under the CST Act was made by an officer, who was not the officer, who passed the order dated 30.1.2014, as there had been a tra...

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Procedure for Rajasthan Amnesty Scheme 2021

[No. F.( )/Tax (VAT)/Amnesty/CCT /20-21/,2617] (04/03/2021)

Procedure for Amnesty Scheme-2021 and for disposal of outstanding demands or disputes pertaining to the period upto 30.06.2017:- 1. Registered, Cancelled and Unregistered Dealers/Persons may apply on the web portal of Commercial Taxes Department (rajtax.gov.in) for expressing their willingness to take benefit under the scheme using the li...

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Representation/Reminder on various issues relating to VAT/GST

Since Nov., 2020, AAR is not functioning and orders for many cases which have been heard and kept for orders are also pending. We were informed that Central Authority has already been appointed and new Authority will start functioning in 7 — 8 days. We hope you will look into,it at your personal level and have the Authority start workin...

Read More

GVAT: Section 35 power cannot be exercised after expiry of 5 years

Saurashtra Ferrous Pvt. Ltd. Vs State Tax Officer (Gujarat High Court)

Saurashtra Ferrous Pvt. Ltd. Vs State Tax Officer (Gujarat High Court) It is an admitted fact that the respondents-authorities have not invoked the Section 39 of the GVAT Act, which provides the powers to withhold the refund in certain cases. After considering the facts and circumstances of the case, we are of the view that […]...

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SC explains meaning of ‘Casual Trader’ under Rajashtahn VAT: SC

Commercial Taxes Offcer Vs Bhagat Singh (Supreme Court)

Commercial Taxes Officer Vs Bhagat Singh (Supreme Court) In the case of a Casual Trader, the time limit for assessment is one year from the date of making the report, and if no report is made, within two years from the date of the transaction. The date of transaction in this case is 26.12.2009. The […]...

Read More

VAT Refunds – SEZ Units – Advantageous Judgement by Hon’ble HC Karnataka

Cerner Healthcare Solutions Pvt. Ltd. Vs. Additional Commissioner Of Commercial Taxes (Karnataka High Court)

The Hon’ble High Court concluded that order passed by JCCT Appeals cannot be said erroneous. Also concluded that the position adopted by ADC is not in line with KVAT Laws  where the order passed by ADC was based on assumption that the benefit of refund of tax paid on purchase of Inputs can be granted only in respect of manufacture and ...

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Sales tax officer was acquitted from allegation of accepting bribe

P.C. Mishra Vs Central Bureau of Investigation (Delhi High Court)

Assistant Commissioner-V, Sales Tax was acquitted for allegedly demanding Rs.4,000 as illegal gratification after 25 years as there was no recovery from the appellant, presumption U/s 20 regarding acceptance of bribe could not be raised against him and there was neither any demand nor acceptance or recovery from the appellant. Hence, all ...

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Re-decide on question of grant of refund under Assam VAT: HC directs department

VA Tech Wabag Ltd. Vs State of Assam And 2 Ors (Gauhati High Court)

VA Tech Wabag Ltd. Vs State of Assam (Gauhati High Court) The Rule 29 of the Assam Value Added Tax Rules 2005 provides that a claim for refund as provided under Section 50(1) of the AVAT Act, 2003 shall be made in Form 37 within 180 (one hundred and eighty days) from the date of […]...

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ITC under GST of ex-Director cannot be blocked to recover VAT Dues of Company

Nipun A Bhagat, Proprietor of Steel Kraft Industries Vs State of Gujarat (Gujarat High Court)

Nipun A Bhagat Vs State of Gujarat (Gujarat High Court) Whether Rule 86A of the CGST Rules, 2017 can be exercise for the purpose of blocking the input tax credit available in the credit ledger account of the writ applicant for the purpose of recovering the dues of Dolphin Metals (India) Limited. At the outset, […]...

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SC directs Bombay HC to hear issue of short tenure of 2 years for Members of Sales Tax Tribunal

Tax Bar Association Pune Vs The State of Maharashtra & Anr. (Supreme Court)

Supreme Court has directed that the Tax Bar Association v State of Maharashtra pending in the Bombay High Court which challenges the very short tenure of 2 years for Members of Sales Tax Tribunal should be heard finally on 22.2.2021. This is in view of desperate situation of vacancies in the Tribunal....

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