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Haryana OTS, 2026: Opportunity to Close Old VAT & Pre-GST Litigations

Goods and Services Tax : Haryana Government has introduced a One Time Settlement Scheme for resolving legacy pre-GST tax disputes. The scheme offers waiver...

May 21, 2026 273 Views 0 comment Print

GST in India: A Transformative Reform or Still a Work in Progress?

Goods and Services Tax : This analysis examines how GST transformed India’s indirect tax regime while continuing to face compliance, technological, and i...

May 13, 2026 369 Views 0 comment Print

Section 16(2)(c) CGST Act: Why Genuine Buyers Are Losing ITC Despite Valid Transactions

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...

May 9, 2026 570 Views 0 comment Print

Building an E-Commerce Business in UAE in 2025: What Actually Matters

Goods and Services Tax : The UAE’s digital success is driven by strong infrastructure, tax clarity, and disciplined business setup. Proper licensing, com...

February 27, 2026 2181 Views 0 comment Print

SC’s Landmark Judgement: Protecting Rights of Bona Fide Buyer under DVAT

Goods and Services Tax : The Court held that a genuine buyer cannot lose ITC merely because the seller failed to deposit tax. The key takeaway is that liab...

January 12, 2026 1500 Views 2 comments Print


Latest News


SC to Review if Supplying Crane for Services Constitutes Transfer of ‘Right to Use’

Goods and Services Tax : Explore Supreme Court's scrutiny of whether supplying cranes for services like loading, unloading, lifting, and shifting qualifies...

May 21, 2024 1530 Views 0 comment Print

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, ...

October 17, 2023 3465 Views 0 comment Print

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 DEVENDR...

March 9, 2023 116157 Views 8 comments Print

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 2...

September 13, 2022 26100 Views 3 comments Print

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 R...

January 7, 2022 2478 Views 0 comment Print


Latest Judiciary


SC Examines VAT Levy on Natural Gas as State Claimed Sale Occurred in UP

Goods and Services Tax : Supreme Court considered whether sales of natural gas transported from Andhra Pradesh to Uttar Pradesh constituted inter-State sal...

May 20, 2026 126 Views 0 comment Print

Department Cannot Enforce TNVAT Liability Arising from Its Own System Defect: Madras HC

Goods and Services Tax : The case examined whether purchase tax liability could be enforced when system defects prevented payment. The court held that soft...

April 24, 2026 237 Views 0 comment Print

VAT ITC Allowed Beyond Invoice Month Due to Practical Accounting Constraints: Karnataka HC

Income Tax : The Court held that input tax credit cannot be restricted to the month of invoice when business practices require later accounting...

April 16, 2026 252 Views 0 comment Print

Karnataka HC Set Aside ITC Denial Due to Failure to Examine Genuine Transactions

Income Tax : The Court held that input tax credit cannot be denied solely because the selling dealer failed to deposit tax without examining th...

April 14, 2026 345 Views 0 comment Print

Tax Dues Not Secured Debt Under IBC – VAT First Charge Claim Rejected as IBC Prevails Over VAT Law

Corporate Law : The tribunal ruled that state VAT provisions do not prevail over the Insolvency Code. Tax dues were rightly treated as operational...

April 10, 2026 555 Views 0 comment Print


Latest Notifications


MP VAT Act: 2023-24 Assessments Deemed Complete for Petrol Pumps

Goods and Services Tax : Madhya Pradesh Government notifies deemed assessment for 2023-24 VAT cases for eligible petrol pumps, outlining conditions and app...

June 3, 2025 3012 Views 0 comment Print

Goa Finance Dept Clarifies Discount Recording Under Goa VAT

Goods and Services Tax : Goa Finance Dept issues circular clarifying proper discount treatment in tax invoices under GVAT Act, 2005, and outlines correct V...

April 24, 2025 609 Views 0 comment Print

MVAT Act 2025 Amendments: Key Changes & Tax Implications

Corporate Law : Maharashtra amends MVAT Act with retrospective effect from 2005, clarifying tax exemptions, deemed sales, and first charge provisi...

January 27, 2025 2664 Views 0 comment Print

Maharashtra Sales Tax Tribunal Launches Official Website

Goods and Services Tax : Maharashtra Sales Tax Tribunal (MSTT) launches a website for case updates, hearings, and judgments, replacing physical cause lists...

January 24, 2025 2040 Views 0 comment Print

MVAT (Amendment) Rules, 2024 regarding rule 34A and Form-320

Finance : Maharashtra amends VAT Rules 2005 to introduce Rule 34A, mandating the publication of pending appeal cases on the common portal. D...

September 12, 2024 702 Views 0 comment Print


Section 43 of IBC not attracted where no transaction was made by Corporate Debtor: NCLAT Delhi

December 16, 2024 651 Views 0 comment Print

NCLAT Delhi held that provisions of section 43 of the Insolvency and Bankruptcy Code, 2016 (IBC) cannot be attracted where no transaction was made by the Corporate Debtor.

Notice for re-opening u/s. 25(1) of KVAT Act issued within limitation period of six years: Kerala HC

December 2, 2024 1404 Views 0 comment Print

Kerala High Court held that the limitation period for re-opening assessment under Section 25(1) of the KVAT Act was six years. Notice issued on 12.02.2020 is well within the limitation period. Thus, matter remitted back to Assessing Authority for fresh decision.

Legal Heir’s Challenge to Tax Recovery: Gujarat HC Ruling

November 22, 2024 2715 Views 0 comment Print

Gujarat HC quashes recovery proceedings against a deceased director’s heir under VAT and CST laws. Detailed analysis of the court’s reasoning and legal implications.

HC held mere mentioning of wrong VAT provision did not invalidate order in case Authority had proper Jurisdiction

October 29, 2024 906 Views 0 comment Print

Assessee -cooperative marketing society limited, was subjected to revised assessments for 2008-09, 2009-10, and 2011-12. The assessments were initially deemed complete under Section 22(2) of the TNVAT Act.

Comprehensive Guide for VAT Registration & Filing in UAE

October 23, 2024 2097 Views 0 comment Print

Learn about VAT registration, eligibility criteria, required documents, VAT rates, and filing process in the UAE. Stay compliant with UAE tax laws.

No addition for Bogus purchases if CESTAT ruled that purchases were not bogus

October 21, 2024 864 Views 0 comment Print

Once CESTAT had given a findings that the purchases in question were not bogus, then, additions proposed to be made on the basis of show-cause notice  from Central Excise Directorate had no basis which the same could be sustained.

Penal liability u/s. 67 reduced for non-carrying requisite declaration in Form 8FA: Kerala HC

October 21, 2024 642 Views 0 comment Print

The petitioner partnership is a dealer in gold and diamond jewellery in Mumbai and registered as such under the Maharashtra Value Added Tax Act and the Central Sales Tax Act.

Rejection of claim of input tax credit based on web report without complying with circular no. 5/2021 untenable

October 17, 2024 984 Views 0 comment Print

Madras High Court held that order passed rejecting the claim of Input Tax Credit on the basis of the web report set aside for fresh consideration since order was passed without complying with procedure stipulated in circular no. 5/2021 dated 24.02.2021.

Work of powder coating amounts to works contract hence VAT leviable: Madras HC

October 7, 2024 684 Views 0 comment Print

Madras High Court held that Powder Coating products like yokes, links and tubes amounts to works contract and hence the same is liable to tax under section 15(1) of the Puducherry Value Added Tax Act, 2007.

Vitamins & Minerals Pre-Mix Are Unclassified Goods under UPVAT: Allahabad HC

October 6, 2024 540 Views 0 comment Print

Allahabad HC ruling: “Vitamins and minerals pre-mix” is classified as unclassified goods, not falling under “chemicals,” “drugs,” or “ores and minerals.

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