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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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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Extend due dates of VAT assessments in Jharkhand: JTCBA

Goods and Services Tax - 1. Extend due dates of VAT assessments - Sir, vide our previous letter request was made to extend due date for assessment for the financial year till 31st July, 2020. Because of lockdown and pandemic ‘chorona’ it is practically not possible to appear and conclude the assessment proceeding till 31st July, 2020. Under such situation, we...

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

Goods and Services Tax - Extension of due date of furnishing of declaration form due to COVID-19 effect Sir the last date of filing of declaration forms is June 30,2020. It is requested to extend the due dates of declaration forms like C-forms from June 30,2020 to September 30,2020. Due to COVID 19 situation, it is very difficult to make the compliance....

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Extend due dates of VAT assessments, Fill vacant posts: JCTBA

Goods and Services Tax - JHARKHAND COMMERCIAL TAXES BAR ASSOCIATION March 19, 2020 To, Hon’ble Finance Minister Government of Jharkhand Ranchi. Sub : Practical difficulties in day to day affairs Respected Sir, Our Association was formed in the year 1965 with the purpose of providing assistance and educate its Members practicing in Indirect taxes field. Time and...

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Representation on problems faced by dealers under Rajasthan VAT

Goods and Services Tax - Tax Bar Association Kota has made a Representation on problems faced by dealers under Rajasthan VAT  which includes problem related to Verification of Input Tax Credit , Interest on refund and filing of VAT Returns....

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P&H High Court granted partial relief for deposit of 25% as pre-deposit

Technimont Pvt. Ltd. Vs State of Punjab (Punjab High Court) - Technimont Pvt. Ltd. Vs State of Punjab (Punjab High Court) On perusal of terms and conditions of contract, documents submitted by petitioner including Form ‘C’ and judgments cited, we are of the opinion that petitioner has prime facie case on merits. The respondent issued Form ‘C’ for all t...

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‘High Speed Diesel Oil’ includible as commodity in CST registration certificate

Sri Siva Saravana Blue Metals Vs  Assistant Commissioner (ST) ( Madras High Court) - Sri Siva Saravana Blue Metals Vs  Assistant Commissioner (ST) (Madras High Court) The Appellant State and the Revenue Authorities are directed not to restrict the use of ‘C’ Forms for the inter-State purchases of six commodities by the Respondent/Assessees and other registered Dealers a...

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Provisions of RVAT Act, 2003 not applies to RIPS, 2003 prior to 1/7/2017

Commercial Taxes Officer Special Vs RSWM Ltd. (Rajasthan High Court) - Submissions were made that the Tax Board came to the conclusion that the department could not exercise powers under Section 26 of the RVAT Act, 2003 as the said power was not available under the RIPS, 2003 and also came to the conclusion on merits of the dispute that the amount of ‘partial exempti...

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High Court Allows to File Revised Returns for FY 2017-18 under DVAT

GSP Power System Pvt. Ltd. Vs Commissioner Of Goods And Services Tax Department Of Trade And Taxes & Anr. (Delhi High Court) - In the instant case, petitioner seeks a direction to the respondent authorities to allow the petitioner’s revision of returns for the year 2017-18 as per the provisions of DVAT Act and Rules....

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Stay application should be disposed off after considering prima facie merits of case

Ikea Trading (India) Pvt. Ltd.Vs Commissioner of Trade And Tax (Delhi High Court) - IKEA Trading (India) Pvt. Ltd. Vs. Commissioner of Trade and Tax (Delhi High Court) Facts- Appellant is engaged in local procurement and export of home furnishing products like carpets, dhurries, fabrics, plastic articles, lamps, soft toys. Appellant purchased products from a number of domestic vend...

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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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Certification of amounts eligible as Interest free Loan under KGST Act as Industrial Incentives

Circular No. GST-15/2018-19 No. KSA. GST. CR-108/2018-19 - (26/02/2019) - Certification of amounts eligible as Interest free Loan under the Karnataka Goods and Services Tax Act 2017 as incentives to the Industrial Units under Industrial Policies....

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Recent Posts in "Vat"

P&H High Court granted partial relief for deposit of 25% as pre-deposit

Technimont Pvt. Ltd. Vs State of Punjab (Punjab High Court)

Technimont Pvt. Ltd. Vs State of Punjab (Punjab High Court) On perusal of terms and conditions of contract, documents submitted by petitioner including Form ‘C’ and judgments cited, we are of the opinion that petitioner has prime facie case on merits. The respondent issued Form ‘C’ for all the years in question and in case [&helli...

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‘High Speed Diesel Oil’ includible as commodity in CST registration certificate

Sri Siva Saravana Blue Metals Vs  Assistant Commissioner (ST) ( Madras High Court)

Sri Siva Saravana Blue Metals Vs  Assistant Commissioner (ST) (Madras High Court) The Appellant State and the Revenue Authorities are directed not to restrict the use of ‘C’ Forms for the inter-State purchases of six commodities by the Respondent/Assessees and other registered Dealers at concessional rate of tax and they are ...

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Provisions of RVAT Act, 2003 not applies to RIPS, 2003 prior to 1/7/2017

Commercial Taxes Officer Special Vs RSWM Ltd. (Rajasthan High Court)

Submissions were made that the Tax Board came to the conclusion that the department could not exercise powers under Section 26 of the RVAT Act, 2003 as the said power was not available under the RIPS, 2003 and also came to the conclusion on merits of the dispute that the amount of ‘partial exemption received by the assessee’ was not p...

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High Court Allows to File Revised Returns for FY 2017-18 under DVAT

GSP Power System Pvt. Ltd. Vs Commissioner Of Goods And Services Tax Department Of Trade And Taxes & Anr. (Delhi High Court)

In the instant case, petitioner seeks a direction to the respondent authorities to allow the petitioner’s revision of returns for the year 2017-18 as per the provisions of DVAT Act and Rules....

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Stay application should be disposed off after considering prima facie merits of case

Ikea Trading (India) Pvt. Ltd.Vs Commissioner of Trade And Tax (Delhi High Court)

IKEA Trading (India) Pvt. Ltd. Vs. Commissioner of Trade and Tax (Delhi High Court) Facts- Appellant is engaged in local procurement and export of home furnishing products like carpets, dhurries, fabrics, plastic articles, lamps, soft toys. Appellant purchased products from a number of domestic vendors situated outside the state of Delhi ...

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

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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Taking of services of operating cranes not amounts to transfer of right to use

Sanghavi Movers Ltd. Vs. State of Maharashtra (MSTT)

Sanghavi Movers Ltd. Vs. State of Maharashtra (Maharashtra Sales Tax Tribunal, Pune) Maharashtra Sales Tax Tribunal held that taking services of operating cranes from appellant to carry out work does not amount to ‘transfer of right to use’ the cranes. it held as follows:- i. VAT and CST levied by treating the transactions as ...

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CST Act not contemplates any power to forfeit refund: HC

State of Gujarat Vs Advanced Systek Private Limited (Gujarat High Court)

State of Gujarat Vs Advanced Systek Private Limited (Gujarat High Court) It appears that when the assessee has sold the goods on the price, which is inclusive of tax, the turnover is to be calculated as  per the formula provided in Section 8A of the CST. In the facts of the case the rate of CST applicable for the […]...

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Order passed by Ignoring Cross Examination Request is unlawful

M. P. Ganesan Vs The Commercial Tax Officer (Madras High Court)

The issue under consideration is whether the order passed by AO by denying the cross examination request of custom banker as well as bank officials is justified in law?...

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HC Quashes Notification Increasing Tax Rate on Petrol & Diesel in Puducherry

K. Devamani Vs. Union of India (Madras High Court)

the petitioner seek quashing of notification for increasing the rate of tax payable in respect of Petrol and Diesel and fixing the same at 28% and 21.8% respectively....

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