VAT

Question of law and mischief rule falling on section 16(4) of CGST Act, 2017

Goods and Services Tax - Unravel the commonalities in Input Tax Credit (ITC) claiming under TNVAT Act and CGST Act. Delve into legal intricacies, including substantive vs procedural provisions, Form GSTR-2, GSTR-3, and conditions for ITC entitlement....

GST on Sale of used Cars and Other Vehicles by Businesses/Companies

Goods and Services Tax - Article clarifies the confusion surrounding Input Tax Credit (ITC), depreciation, and output tax on Sale of Used vehicles/Cars according to Notification No- 8/2018 (Central Tax Rate) dated 25.01.2018....

VAT Exemption for Inter-State Goods Sale: Patna High Court Ruling

Goods and Services Tax - Patna High Court ruling in PCM Cement Concrete Pvt. Ltd. v. The Union of India clarifies VAT exemption on inter-state goods sales, demanding refunds and proper application....

Guidelines for determining discrepancies arising on tax calculation on pre-GST contracts

Goods and Services Tax - Karnataka High Court in Sri Chandrashekaraiah v. State of Karnataka issued guidelines for determining discrepancies arising on tax calculation for Pre-GST works Contracts....

Kerala VAT Act – SC declares rate of tax of Mosquito Mats @ 12.5% & Dettol @ 4%

Goods and Services Tax - It is the case of the appellant that Mosquito Mats, Coils and Vaporizers and Mortein Insect Killers shall be classifiable as insecticides under Entry 44(5) and therefore chargeable to tax at 4%....

Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023

Goods and Services Tax - Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023 The Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023 (Goa Act 34 of 2023) (hereinafter referred to as the “GRATIPOS Act”) has been notified vide Notification No. 7/30/2023-LA dated 08/09/2023 publish...

Maharashtra Amnesty Scheme, 2023 for Goods and Services Tax Department

Goods and Services Tax - HIGHLIGHTS OF THE MAHARASHTRA STATE BUDGET SPEECH DATED 9TH MARCH, 2023 BY HONOURABLE DEPUTY CHIEF MINISTER (FINANCE) SHRI DEVENDRA FADNAVIS PART-II (A) Amnesty Scheme, 2023 for Goods and Services Tax Department announced :— > This Amnesty Scheme will be called as ‘Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late...

No further extension of Maharashtra Amnesty Scheme 2022

Goods and Services Tax - office of the Jt. Commissioner of State Tax. (HQ-1) F-Wing, 7th floor, New bldg, GST Bhavan, Mazgaon, Mumbai-400010. Tel No. 022 23760916/23760757 e-mail-jeshqlmumbai@gmail.com To, The President, The Goods and Services Tax Practitioners’ Association of Maharashtra, 8 & 9 Mazgaon Tower. 21 Mhatar Pakhadi Road, Mazgaon, Mumbai-400...

Rajasthan VAT- ITC Mismatch/Verification date extended to 31.03.2022

Goods and Services Tax - Rajasthan VAT  – ITC Mismatch/ Verification Date Extended to 31.03.2022 & In some cases requirement of Affidavit also Removed vide Notification No. F.16 (100)Tax/CCT/14-15/1039 Dated January 03,2022. GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, dated January 03,2022 In exercise of the powers conferre...

25 States/UTs have so far undertaken reduction of VAT on Petrol & diesel

Goods and Services Tax - 25States/UTs have so far undertaken commensurate reduction of  VAT on Petrol and diesel to give relief to the consumers.  This follows the decision of the Government of India on 3rd November, 2021 to significantly reduce Central Excise Duty on Petrol and Diesel by Rs. 5 & Rs. 10 respectively. While doing so, the States were also urged...

UPVAT: HC Quashes Reassessment Order Due to Lack of Evidence to justify “reason to believe”

Flipkart India Pvt. Ltd. Vs State of U P And 4 Others (Allahabad High Court) - Allahabad High Court rules in favor of Flipkart, emphasizing that the burden of proof for income escaped assessment lies with the assessing authority, not the taxpayer....

DVAT Act: Delhi HC Directs Payment of VAT Refund with Statutory Interest

Star Catalyst Through Prop. Amit Amarpuri Vs Commissioner of Delhi Value Added Tax & Anr. (Delhi High Court) - Delhi High Court directs payment of VAT refund exceeding Rs. 13 lakhs with statutory interest as per DVAT Act, addressing pending applications....

Allahabad HC Quashes Tax Tribunal’s Judgment: UPVAT Rule 63(5) Non-Compliance

Rajansh Marble House Gomti Nagar Lko. Throu Proprietor Vs Commissioner Commercial Tax U.P. Lucknow And Another (Allahabad High Court) - Explore how the Allahabad High Court nullified the Commercial Tax Tribunal's decision due to non-compliance with Rule 63(5) of U.P. V.A.T. Rules, 2008. Details in the article....

CMRL Responsible for TDS under TNVAT, Not Work Contractors: Madras HC

Tvl. Transtonelstory Afcons – Joint Venture Vs Assistant Commissioner (CT) (Madras High Court) - Madras High Court ruling on Tvl. Transtonelstory Afcons – Joint Venture vs. Assistant Commissioner (CT). CMRL liable for TDS, not contractors. Full judgment details....

Kerala HC Upholds Tribunal’s Decision on Luxury Tax for Bethsaida Hermitage

Bethsaida Hermitage & Tourism (P) Ltd Vs State Tax Officer (LT) (Kerala High Court) - Kerala High Court dismisses Bethsaida Hermitage's plea against luxury tax assessment on ayurveda income and miscellaneous income for AY 2014-15....

Telangana Mandates e-Way Bills for Specified VAT Commodities

Circular No. CCT’s Ref No.A(1)/5/2024 - (21/01/2024) - Telangana's Commercial Taxes Department requires e-Way bills for interstate movement of sensitive commodities like petroleum and natural gas from Jan 21, 2024....

MVAT Territorial Jurisdiction Update: Mumbai AC and STO Changes

Notification No. DC (A & R)/PWR/JURIS-2012/2/ADM-8 - (11/12/2023) - Explore latest changes in territorial jurisdiction for Assistant Commissioner (AC) and Sales Tax Officer (STO) in Mumbai under MVAT. Stay informed on Maharashtra VAT updates....

Punjab One Time Settlement Scheme 2023: Recovery of Dues Simplified

Notification No.G.S.R.85/P.A.8/2005/S.29-A/CA.74/1956/S.9/P.A.8/2002/S.25/P.A.5/2017/S.174/2023. - (10/11/2023) - Punjab One Time Settlement Scheme 2023 for outstanding dues. Learn about eligibility, application process, and waivers. Stay informed for compliance. Access Forms OTS-1, OTS-2, OTS-3, OTS-4, and OTS-5...

Clarification Related to Amnesty Scheme 2023 by Rajasthan State

No.F.16 (752)VAT/Tax/CCT/23-24/1591 - (22/03/2023) - Disputed Amount means any tax, interest, fee or penalty for which any show cause notice has been issued or against which an appeal, revision, writ petition or special leave petition is pending or contemplated including that pertaining to cases which have been remanded by any authority;...

Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Bill, 2023

BILL No. XII OF 2023 - (20/03/2023) - Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Bill, 2023 proposes to provide for settlement of arrears under various Acts administered by the Goods and Services Tax Department so as to give effect to the proposals contained in the Budget Speech for the financial year 2023-2...

Recent Posts in "VAT"

UPVAT: HC Quashes Reassessment Order Due to Lack of Evidence to justify “reason to believe”

Flipkart India Pvt. Ltd. Vs State of U P And 4 Others (Allahabad High Court)

Allahabad High Court rules in favor of Flipkart, emphasizing that the burden of proof for income escaped assessment lies with the assessing authority, not the taxpayer....

DVAT Act: Delhi HC Directs Payment of VAT Refund with Statutory Interest

Star Catalyst Through Prop. Amit Amarpuri Vs Commissioner of Delhi Value Added Tax & Anr. (Delhi High Court)

Delhi High Court directs payment of VAT refund exceeding Rs. 13 lakhs with statutory interest as per DVAT Act, addressing pending applications....

Allahabad HC Quashes Tax Tribunal’s Judgment: UPVAT Rule 63(5) Non-Compliance

Rajansh Marble House Gomti Nagar Lko. Throu Proprietor Vs Commissioner Commercial Tax U.P. Lucknow And Another (Allahabad High Court)

Explore how the Allahabad High Court nullified the Commercial Tax Tribunal's decision due to non-compliance with Rule 63(5) of U.P. V.A.T. Rules, 2008. Details in the article....

CMRL Responsible for TDS under TNVAT, Not Work Contractors: Madras HC

Tvl. Transtonelstory Afcons – Joint Venture Vs Assistant Commissioner (CT) (Madras High Court)

Madras High Court ruling on Tvl. Transtonelstory Afcons – Joint Venture vs. Assistant Commissioner (CT). CMRL liable for TDS, not contractors. Full judgment details....

Kerala HC Upholds Tribunal’s Decision on Luxury Tax for Bethsaida Hermitage

Bethsaida Hermitage & Tourism (P) Ltd Vs State Tax Officer (LT) (Kerala High Court)

Kerala High Court dismisses Bethsaida Hermitage's plea against luxury tax assessment on ayurveda income and miscellaneous income for AY 2014-15....

UPVAT Act: Revisional jurisdiction does not empower HCs to revaluate factual evidence

Commissioner, Commercial Tax U.P. Lucknow Vs D.I.C. India Ltd. (Allahabad High Court)

Allahabad High Court clarifies that under the UPVAT Act, High Court's revision jurisdiction is limited to questions of law, jurisdictional errors, or procedural irregularities....

Kerala HC Dismisses Petition Against Revisional Order under Kerala VAT Act

A.M. Abdulla Vs State Tax Officer (Kerala High Court)

Kerala High Court upholds the revisional power of the Joint Commissioner in A.M. Abdulla vs. State Tax Officer case, canceling prior assessment orders....

Section 13(1)(f) of UPVAT Act Inapplicable if Tax Paid Exceeds ITC Claimed

Commissioner, Commercial Tax, U.P. Lucknow Vs Cribhko Shyam Fertilizer Ltd. (Allahabad High Court)

Understand the Allahabad High Court's decision regarding tax paid exceeding input tax credit (ITC) application, clarifying Section 13(1)(f) of UP VAT Act....

DVAT: Delhi HC directs review of Interest Eligibility for Refunds U/s. Section 42

Blue Star Limited Vs Commissioner of Delhi Value Added Tax & Anr. (Delhi High Court)

Delhi High Court directs decision on interest leviable under Section 42 of VAT Act in Blue Star Limited vs. Commissioner of Delhi VAT case. Full analysis inside....

Advance ruling cannot be given on “State Tax Due” Under RIPS Scheme, 2019: AAR Rajasthan

In re Birla Corporation Ltd. (GST AAR Rajasthan)

AAR Rajasthan determines that questions on State Tax Due under RCM related to RIPS-2019 fall outside GST Act's scope for advance rulings. ...

Browse All Categories

CA, CS, CMA (6,881)
Company Law (10,076)
Corporate Law (13,562)
Custom Duty (10,826)
DGFT (5,159)
Excise Duty (5,619)
Fema / RBI (5,773)
Finance (6,497)
Income Tax (49,847)
SEBI (5,341)
Service Tax (4,891)