Sponsored
    Follow Us:

VAT

Latest Articles


Madras HC allows Transition of Unutilized VAT Credit to GST regime

Goods and Services Tax : Discover the legal stance on transitioning unutilized VAT credit under GST regime, as per a recent ruling by the Madras High Court...

June 1, 2024 462 Views 0 comment Print

Tax Avoidance and Inequality: Connecting the Dots in India

Income Tax : Explore the nexus between tax avoidance and inequality in India. Learn how legal loopholes deepen economic divides and discover st...

April 19, 2024 438 Views 0 comment Print

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...

February 5, 2024 8052 Views 0 comment Print

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 acc...

January 3, 2024 34827 Views 3 comments Print

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,...

August 24, 2023 969 Views 0 comment 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 765 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 1980 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 110376 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 24720 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 1911 Views 0 comment Print


Latest Judiciary


Madras HC Sets Aside VAT Order Issued 9 Years After SCN: Orders Reconsideration

Goods and Services Tax : Read the detailed analysis of M. R. Constructions Vs Assistant Commissioner (ST) case from Madras High Court. Understand the impli...

July 16, 2024 132 Views 0 comment Print

TNVAT: Madras HC Sets Aside unreasoned Order on Liquor Supply by Club

Goods and Services Tax : Madras High Court remands the case on the taxability of liquor supplied by Little Star Recreation Club to its members and guests u...

July 14, 2024 348 Views 0 comment Print

VAT refund by alleged forged documents: P&H HC Grants Bail

Goods and Services Tax : Punjab and Haryana HC grants regular bail to Mahesh Kumar in a VAT refund fraud case worth Rs. 24 lakh involving forged documents ...

July 8, 2024 105 Views 0 comment Print

TNVAT Act: Rectification orders passed without notice are not sustainable

Income Tax : Madras High Court sets aside rectification orders against Styline Exports issued without notice under TNVAT Act, directing re-adju...

July 4, 2024 111 Views 0 comment Print

KVAT: Kerala HC allows credit of Advance Tax Paid on stock-transfer

Goods and Services Tax : Kerala High Court allows credit for advance tax paid on stock-transferred timber. Hillwood Furniture Pvt Ltd wins against Assistan...

July 4, 2024 198 Views 0 comment Print


Latest Notifications


Maharashtra VAT Act Amendment 2024: Relief for Late Filers

Goods and Services Tax : Discover the latest Maharashtra VAT Act amendment providing relief for late filers. Learn about the changes, due dates, and late f...

April 24, 2024 954 Views 0 comment Print

Maharashtra Finance Dept Waives Late Fees for Profession Tax Payers

Goods and Services Tax : Learn about the latest notification from the Maharashtra Finance Department granting late fee waivers for Profession Tax Payers. U...

April 24, 2024 1080 Views 0 comment Print

Delhi VAT Deptt. Response to Sales Tax Bar Association Letters

Goods and Services Tax : Discover how the Department of Trade and Taxes in Delhi addresses concerns raised by the Sales Tax Bar Association regarding recti...

March 22, 2024 537 Views 0 comment Print

Madhya Pradesh GST Dept. Extends Appeal Deadline to March 31, 2025

Goods and Services Tax : Learn about Madhya Pradeshs extension of appeal disposal deadline to March 31, 2025, impacting VAT, CST, and other related acts....

March 13, 2024 489 Views 0 comment Print

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

Goods and Services Tax : Discover Goa GST Dept's guidelines on the recovery of tax arrears through the GRATIPOS Act 2023. Learn about settlement procedures...

February 29, 2024 405 Views 0 comment Print


‘Chokad’ sold to NALCO not being an ‘industrial input’ doesn’t attract 4% VAT

March 13, 2023 342 Views 0 comment Print

Orissa High Court held that Chokad sold to NALCO not being an industrial input. Accordingly, Entry 74 of Part-II of Schedule B of the OVAT Act attracting 4% VAT doesnot apply to the same.

OVAT Act : 4% VAT applicable on mosquito repellant ‘Good Knight’

March 12, 2023 924 Views 0 comment Print

State of Odisha Vs Godrej Sara Lee Ltd. (Orissa High Court) The question before the ACST as well as the Tribunal was whether the mosquito repellant ‘Good Knight’ sold by the Opposite Party-Dealer could be classified as ‘insecticide’ under Entry 30 of Part II of Schedule B to the OVAT Act attracting 4% tax or […]

GVAT: Directors of company cannot be prosecuted in absence of statutory provision

March 11, 2023 1719 Views 0 comment Print

Badal Bhupatrai Shah Vs. State of Gujarat (Gujarat High Court) The Hon’ble High Court of Gujarat allows anticipatory bail application, accepting the contention that: (i) directors of the company cannot be prosecuted in absence of a statutory provision; (ii) company has been wound up under section 433 and 434 of the companies act and hence, […]

KVAT: Once money received by State Government, credit has to be given to petitioner

March 11, 2023 720 Views 0 comment Print

KEC International Ltd. Vs State of Kerala (Kerala High Court) The Hon’ble High Court held that once the money has been received by the State Government, credit has to be given to the petitioner. It is for the KSEB to clarify how the payment was made to the State Government and the petitioner cannot be […]

Business Slips Seized from Third Parties in Search cannot be utilised for Assessment & Penalty: Kerala HC

March 11, 2023 549 Views 0 comment Print

HC held that data contained in business slips recovered from a person who was present at the time of inspection at premises and he had deposed that seized slips are not connected with assessee, has no evidentiary value for imposing penalty and making assessment under Kerala Value Added Tax Act,2003

Granting personal hearing not required u/s. 84 of TNVAT Act in case of no enhancement of assessment/penalty

March 10, 2023 1185 Views 0 comment Print

Madras High Court held that as per provisions of section 84 of the Tamil Nadu Value Added Tax Act, 2006, when there is no enhancement of assessment or penalty, there is no necessity for the respondent to adhere to the principles of natural justice.

Assessment orders passed without affording opportunity of hearing to assessee is violative of principles of natural justice

March 10, 2023 6111 Views 0 comment Print

HC quashed the assessment orders passed by Revenue Department, on the grounds that no opportunity of hearing was afforded to the assessee.

Maharashtra Amnesty Scheme, 2023 for Goods and Services Tax Department

March 9, 2023 110376 Views 8 comments Print

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 Fee Act, 2023’. > […]

Rectification petition filed after 5 years from date of assessment order is unwarranted

March 6, 2023 966 Views 0 comment Print

Madras High Court held that rectification petition filed after 5 years under Section 84(1) of the Tamil Nadu Value Added Tax Act, 2006 from the date of assessment order is unwarranted in law.

Unadjusted TDS amount under JVAT Act is duly available under JGST Act

March 6, 2023 687 Views 0 comment Print

Jharkhand High Court held that denying migration of unadjusted TDS amount under JVAT Act (Jharkhand Value Added Tax Act) to JGST (Jharkhand Goods and Services Tax Act, 2017) is not sustainable in the eye of law.

Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031