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...
Income Tax : Explore the nexus between tax avoidance and inequality in India. Learn how legal loopholes deepen economic divides and discover st...
Goods and Services Tax : Unravel the commonalities in Input Tax Credit (ITC) claiming under TNVAT Act and CGST Act. Delve into legal intricacies, including...
Goods and Services Tax : Article clarifies the confusion surrounding Input Tax Credit (ITC), depreciation, and output tax on Sale of Used vehicles/Cars acc...
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,...
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 : Gujarat HC quashes VAT order and penalty notice against Malani Construction. The court demands detailed reasoning in the fresh ord...
Goods and Services Tax : Kerala High Court rules that denying KVAT credit based on non-registration of a seller is unjust. Court directs credit for taxes r...
Goods and Services Tax : Madras High Court remands VAT orders against Hotel Sun World for reassessment due to failure to provide material evidence. Fresh o...
Goods and Services Tax : Kerala High Court held that imposition of penalty u/s. 47(6) of Kerala Value Added Tax Act unjustified as declaration in Form 16 p...
Goods and Services Tax : Read the detailed analysis of M. R. Constructions Vs Assistant Commissioner (ST) case from Madras High Court. Understand the impli...
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...
Goods and Services Tax : Learn about the latest notification from the Maharashtra Finance Department granting late fee waivers for Profession Tax Payers. U...
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...
Goods and Services Tax : Learn about Madhya Pradeshs extension of appeal disposal deadline to March 31, 2025, impacting VAT, CST, and other related acts....
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...
M. Baskar Vs Commissioner of Commercial Taxes (Madras High Court) Petitioner cannot be held guilty for the alleged charge, in view of the fact that his assessment order passed earlier in his official capacity has once again been re-affirmed in the subsequent assessment order passed pursuant to the directions given by this Court in W.P.Nos. […]
Pawan Hans Limited Vs Commissioner of Trade & Taxes (Delhi High Court) The appellant states that it is in the business of chartering helicopters and has entered into agreements with various State Government and public sector entities for hiring of its helicopters. According to the VAT authorities, the agreements entail transfer of the right to […]
Tribunal was justified to tax tyre, tube and flaps when sold along with tractor-trolley as a single unit to be taxed separately @ 12.5% [up to 31.03.2011] and 13.5% [after 01.04.2011]
Commissioner Commercial Tax Vs S.C. Jhonson Products Pvt. Ltd. (Allahabad High Court) HC find that the Tribunal has recorded a categorical findings of fact to the extent that the error, which has been occurred in Column 6 of Form 38 in not writing the date is a human error and the discrepancy in the truck […]
Maharaja Gas Agency Vs State of Tripura (Tripura High Court) Facts- The petitioner is carrying the business of distribution of Liquid Petroleum Gas (LPG) as well as transportation of LPG and LPG cylinders. On participation in a tender, invited by the Indian Oil Corporation Limited (IOCL), he was successful in the bid for grant of […]
Sumiti Alloys Pvt Ltd Vs Commissioner Commercial Tax U.P (Allahabad High Court) HC find that the Tribunal has recorded a categorical finding of fact which needs no interference by this Court as there was difference in the stock found by the survey team on the premises of the assessee on the basis of which the […]
Statement of a truck driver cannot be the basis for initiating penalty proceedings. Statement of truck driver which has been recorded by officer of department is not corroborated by any proof and said statement cannot be relied upon for initiating penalty proceedings.
Kerala High Court held that statutory charge created against dealers as per the provisions of KGST Act, 1963 and KVAT Act, 2003, prior to any mortgage made, against the dealer would remain intact, even if the property is sold by Bank.
Madras High Court held that section 84 of Tamil Nadu Value Added Tax Act, 2006 provides for the rectification of an error apparent on record and not one which involves discussion, debate or possible multiple opinions.
Jaiswal Machinery Stores Vs Commissioner of Commercial Tax Lko. (Allahabad High Court) It is not in dispute that the Tribunal has reduced the quantum of tax imposed by the assessing authority from Rs.10,34,000/- to Rs.2,82,125/-. From the perusal of the order passed by the Tribunal, it is apparent that finding recorded is contradictory. On the […]
