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...
Delhi High Court held that Customs Broker cannot be held liable for not able to trace exporters as ‘Let Export Orders’ already issued and goods already exported out of the country. Accordingly, order revoking customs broker license set aside.
Allahabad High Court’s judgment condoning 1365 days delay in a tax appeal, analyzing reasons and legal justifications. Key insights on delay condonation in tax cases.
Explore the judgment of Calcutta High Court in Pacharia Exports vs. Special Commissioner. Denial of Input Tax Credit (ITC) for payments to third parties. Full analysis provided.
Read about Madras High Court’s decision invalidating penalty under Section 27(4) without a show cause notice. Learn about the case T. V. Sundram Iyengar and Sons Limited Vs Assistant Commissioner (ST).
Telangana’s Commercial Taxes Department requires e-Way bills for interstate movement of sensitive commodities like petroleum and natural gas from Jan 21, 2024.
Jharkhand High Court held that Additional Commissioner of Commercial Taxes has acted in undue haste in disposing of the revision applications. It is trite law that if an authority acts in undue haste, malice in law is to be presumed and his action is deemed to be mala fide.
Kerala High Court’s ruling on Goodyear India Limited’s GST dispute urges exploration of statutory appeals under CGST/SGST Act, emphasizing legal remedies.
ASES Security Pvt Ltd wins Delhi High Court directive for speedy processing of Rs 8,35,184/- VAT refund within two weeks. Details of the case and judgment.
Kerala High Court held that as importer-seller classified the HSN 8443 3100, the purchaser/re-seller cannot be said to have wilfully classified the machines under a wrong head with the intention to evade payment of correct/higher rate of tax. Hence, penalty unsustainable.
Gauhati High Court held that industrial units which was not required to be registered under the Central Excise Act, either due to low threshold limit or as manufacturing goods that were exempted, cannot be denied benefit of budgetary support scheme.
