Vat

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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Gujarat Vat | Amnesty Scheme

Goods and Services Tax - Hello All, Good news for businesses having pending litigation cases under Gujarat VAT and related laws. Gujarat Government, as promised in the State Budget 2019, has issued resolution no. GST-102019-2006-Th dated 11 September 2019 to provide an amnesty scheme. The pure purpose of this scheme is to reduce pending litigation, start af...

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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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Request to extend last date of Annual Return Form 10A-VAT- Rajasthan

Goods and Services Tax - As Members are occupied in Tax Audit Report under the Income Tax Act, 1961 (due date is 31.10.2018) and also in GST Reconciliation and Rectification work, we hereby request your good self to kindly extend the due date of filing Annual Return under VAT in Form 10A (Period ending 30-June-2017) for the dealers who moved to GST Regime from 31...

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VAT Scrutiny in Kerala- Guidelines for planning collection of Data

Goods and Services Tax - The Government has given instructions to complete the back log VAT works and ensure improved revenue performance. The Department has developed the SCRUTINY MODULE to do the scrutiny and assessments efficiently as per the law, without any errors....

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Punjab VAT Annual Return due date extended to 8th December 2017

Goods and Services Tax - Extension of Due date of filing of Punjab VAT Annual return VAT-20 for year 2016-17 from 30th November 2017 to 08th December 2017 by Government of Punjab vide its Notice dated 30th November 2017....

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C-Form benefits cannot be rejected merely for belatedly filing

TATA Hitachi Construction Machinery Company Pvt. Ltd. Vs State of Karnataka (Karnataka High Court) - TATA Hitachi Construction Machinery Company Pvt. Ltd. Vs State of Karnataka (Karnataka High Court) The issue under consideration is whether Tribunal was correct in rejecting the C-Forms submitted by the petitioner and hence denying statutory benefits? The Appellate Tribunal at the threshold has reje...

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Section 84A of Gujarat VAT Act is declared as ultra vires the Constitution of India

Reliance Industries Ltd. & ors. Vs State of Gujarat (Gujarat High Court) - Section 84A of the Gujarat VAT Act is declared as ultra vires and beyond the legislative competence of the State Legislature under Entry 54 of List II of the Seventh Schedule to the Constitution of India and is also declared to be violative of Article 14 of the Constitution of India on the ground of...

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5% Tax applicable on slice under Haryana VAT: HC

Saluja and Company Vs State of Haryana and others (Punjab & Haryana High Court) - Saluja and Company Vs State of Haryana and others (Punjab & Haryana High Court) Issue- Whether in facts and circumstances of the case, the Tribunal was justified in holding that the Mango Drink under the brand name “Slice” sold by the appellant, does not fall under Entry 100D of Sche...

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Denial of copies of seized documents was violation of natural justice: HC

Mozart Global Furniture Vs Sate Tax Officer (Kerala High Court) - The prayer in the Writ Petition is for a direction to the 1st respondent to supply copies of the documents relied upon by the 1st respondent while issuing the notices, and thereafter, to afford the petitioners an opportunity to submit their objections with regard to the reliance placed on the same, ...

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Medical Oxygen IP and Nitrous Oxide IP are medicines: SC

State of Andhra Pradesh Vs Linde India Ltd. (Supreme Court) - There is no doubt that Medical Oxygen IP and Nitrous Oxide IP are medicines used for or in the diagnosis, treatment, mitigation or prevention of any disease or disorder in human beings falling within the ambit of Section 3(b)(i) of the 1940 Act. SC hold that Medical Oxygen IP and Nitrous Oxide IP fa...

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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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RVAT: Penalty on Awarders not revising Form VAT-40E in time

RVAT Circular No. 01/2019 - (23/01/2019) - Rule 40(8B) provides that where an awarder discovers any omission or error in the Form VAT-40E furnished by him, he may furnish a revised Form VAT-40E within three months from the close of the relevant year....

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Recent Posts in "Vat"

C-Form benefits cannot be rejected merely for belatedly filing

TATA Hitachi Construction Machinery Company Pvt. Ltd. Vs State of Karnataka (Karnataka High Court)

TATA Hitachi Construction Machinery Company Pvt. Ltd. Vs State of Karnataka (Karnataka High Court) The issue under consideration is whether Tribunal was correct in rejecting the C-Forms submitted by the petitioner and hence denying statutory benefits? The Appellate Tribunal at the threshold has rejected the declaration forms on the ground...

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

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...

Read More

Section 84A of Gujarat VAT Act is declared as ultra vires the Constitution of India

Reliance Industries Ltd. & ors. Vs State of Gujarat (Gujarat High Court)

Section 84A of the Gujarat VAT Act is declared as ultra vires and beyond the legislative competence of the State Legislature under Entry 54 of List II of the Seventh Schedule to the Constitution of India and is also declared to be violative of Article 14 of the Constitution of India on the ground of being manifestly arbitrary, unreasonabl...

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

Read More

5% Tax applicable on slice under Haryana VAT: HC

Saluja and Company Vs State of Haryana and others (Punjab & Haryana High Court)

Saluja and Company Vs State of Haryana and others (Punjab & Haryana High Court) Issue- Whether in facts and circumstances of the case, the Tribunal was justified in holding that the Mango Drink under the brand name “Slice” sold by the appellant, does not fall under Entry 100D of Schedule-C of the HVAT Act and […]...

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Denial of copies of seized documents was violation of natural justice: HC

Mozart Global Furniture Vs Sate Tax Officer (Kerala High Court)

The prayer in the Writ Petition is for a direction to the 1st respondent to supply copies of the documents relied upon by the 1st respondent while issuing the notices, and thereafter, to afford the petitioners an opportunity to submit their objections with regard to the reliance placed on the same, before proceedings to adjudicate the mat...

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Medical Oxygen IP and Nitrous Oxide IP are medicines: SC

State of Andhra Pradesh Vs Linde India Ltd. (Supreme Court)

There is no doubt that Medical Oxygen IP and Nitrous Oxide IP are medicines used for or in the diagnosis, treatment, mitigation or prevention of any disease or disorder in human beings falling within the ambit of Section 3(b)(i) of the 1940 Act. SC hold that Medical Oxygen IP and Nitrous Oxide IP fall within the ambit of Section 3(b)(i) o...

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Best Judgment Assessment cannot be passed on the ground of debatable issue

Audco India Limited Vs Commercial Tax Officer (Madras High Court)

On debatable issues, even if the addition in taxable turnover is made by the Assessing Officer, it does not amount to Best Judgment Assessment, which can be passed, only if the regular books of accounts and the return filed by the Assessee are rejected for given reasons...

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Trade discounts / Incentives in sale cannot be treated as “Sale”

Tata Motors Ltd Vs State of Jharkhand (Jharkhand High Court)

Liability to pay any VAT on the trade discounts / incentives pursuant to bringing in Section 9(5) in JVAT Act was beyond the legislative competence of the State Legislature, and the same was ultra vires Article 246(1) of the Constitution of India, and could not be sustained in the eyes of law and accordingly, it had to be treated as if ne...

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

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...

Read More

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