Income Tax : This guide explains the applicability of TDS under Section 194Q and TCS under Section 206C(1H), including thresholds, rates, and c...
Goods and Services Tax : Haryana Government has introduced a One Time Settlement Scheme for resolving legacy pre-GST tax disputes. The scheme offers waiver...
Goods and Services Tax : This analysis examines how GST transformed India’s indirect tax regime while continuing to face compliance, technological, and i...
Goods and Services Tax : Explains how Section 16(2)(c) links ITC eligibility to supplier tax payment, causing hardship for bona fide taxpayers even when in...
Goods and Services Tax : The UAE’s digital success is driven by strong infrastructure, tax clarity, and disciplined business setup. Proper licensing, com...
Goods and Services Tax : Explore Supreme Court's scrutiny of whether supplying cranes for services like loading, unloading, lifting, and shifting qualifies...
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, ...
Goods and Services Tax : HIGHLIGHTS OF THE MAHARASHTRA STATE BUDGET SPEECH DATED 9TH MARCH, 2023 BY HONOURABLE DEPUTY CHIEF MINISTER (FINANCE) SHRI DEVENDR...
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 2...
Goods and Services Tax : Rajasthan VAT – ITC Mismatch/ Verification Date Extended to 31.03.2022 & In some cases requirement of Affidavit also R...
Goods and Services Tax : Kerala HC held reassessment under Sections 25A and 25(1) cannot continue after the statutory limitation period expires....
Corporate Law : The Madras High Court held that moulds and dies could not qualify as capital goods under the TNVAT Act because they were not used ...
Goods and Services Tax : The Karnataka High Court held that a Magistrate conducting recovery proceedings under the KVAT Act has no authority to determine t...
Corporate Law : The Bombay High Court held that limitation under Section 35 of the Goa VAT Act must be computed after excluding the COVID period w...
Income Tax : The Tribunal held that an investigation report against a supplier is only a starting point for inquiry and not conclusive proof ag...
Goods and Services Tax : Madhya Pradesh Government notifies deemed assessment for 2023-24 VAT cases for eligible petrol pumps, outlining conditions and app...
Goods and Services Tax : Goa Finance Dept issues circular clarifying proper discount treatment in tax invoices under GVAT Act, 2005, and outlines correct V...
Corporate Law : Maharashtra amends MVAT Act with retrospective effect from 2005, clarifying tax exemptions, deemed sales, and first charge provisi...
Goods and Services Tax : Maharashtra Sales Tax Tribunal (MSTT) launches a website for case updates, hearings, and judgments, replacing physical cause lists...
Finance : Maharashtra amends VAT Rules 2005 to introduce Rule 34A, mandating the publication of pending appeal cases on the common portal. D...
Kerala HC rules that GST applies to Khadi & Village Industries Board. Past VAT exemptions do not continue under GST without express statutory provision.
Kerala HC directs state government to consider a plea by Kannur Building Materials regarding VAT arrears from 2006-2009, noting availability of a new Amnesty Scheme.
Kerala High Court clarifies Joint Commissioner’s authority to revise assessment orders post-remand, upholding revenue interests.
Calcutta HC rules that Crescent Manufacturing Pvt. Ltd. must pay output tax for the disputed period, as input tax credit adjustment is not permitted under WBVAT Act.
Jharkhand High Court directs tax authorities to refund excess tax retained after assessment reduction, ruling it violates Articles 14 and 265 of the Constitution.
The petitioner, who was running the business of a Bar and Restaurant in Ananthapur Town, had registered himself as a dealer, under the A.P. Value Added Tax Act, 2005.
Karnataka High Court held that transfer of Set Top Boxes to subscribers amounts to sale within the definition of section 2(29)(d) of the Karnataka Value Added Tax Act, 2003 and hence sales tax leviable on the same.
Gujarat High Court quashes FIR against KGN Enterprises in alleged bogus billing and ITC claim case, citing ongoing tribunal proceedings and lack of evidence.
Andhra Pradesh HC rules VAT assessment against Chakkas Enterprises invalid, citing lack of evidence for tax evasion under Section 21(5). Bank attachment revoked.
Haryana revives entry tax after 8 years, sparking legal concerns. Understand the implications, recovery limits, and legal remedies for businesses.
