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VAT

Latest Articles


Entry Tax: Hauntings of the Past

Goods and Services Tax : Haryana revives entry tax after 8 years, sparking legal concerns. Understand the implications, recovery limits, and legal remedies...

February 10, 2025 3552 Views 0 comment Print

Comprehensive Guide for VAT Registration & Filing in UAE

Goods and Services Tax : Learn about VAT registration, eligibility criteria, required documents, VAT rates, and filing process in the UAE. Stay compliant w...

October 23, 2024 645 Views 0 comment Print

FAQs on TDS or TCS on sale or Purchase of Goods

Income Tax : Learn about TDS under Section 194Q and TCS under Section 206C(1H) on goods sales and purchases, including rates, thresholds, and c...

August 23, 2024 1512 Views 0 comment Print

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 576 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 903 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 1071 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 2274 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 112491 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 24942 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 2025 Views 0 comment Print


Latest Judiciary


AP VAT Act: Suppression & Wilful Evasion Essential to Invoke Section 21(5), Rules HC

Goods and Services Tax : Andhra Pradesh HC rules VAT assessment against Chakkas Enterprises invalid, citing lack of evidence for tax evasion under Section ...

February 15, 2025 81 Views 0 comment Print

AP HC Refers ‘H’ Form Filing Issue to Full Bench

Goods and Services Tax : Andhra Pradesh HC refers case regarding late filing of ‘H’ forms after assessment to a Full Bench for clarification. Key issue...

February 6, 2025 90 Views 0 comment Print

HP VAT: Section 16(7) Penalty Requires Applicability of Section 16(4) – HP HC

Goods and Services Tax : HP High Court rules penalty under Section 16(7) of HP VAT Act cannot be invoked without ascertaining compliance with Section 16(4)...

January 29, 2025 732 Views 0 comment Print

VAT tax liability based on Form F containing forged signature of deceased petitioner not tenable

Goods and Services Tax : Madras High Court held that VAT tax liability imposed on deceased petitioner and his wife based on Form F containing forged signat...

January 20, 2025 162 Views 0 comment Print

Enhancement in rectification without providing opportunity: Orissa HC quashed VAT order

Goods and Services Tax : Petitioner alleged that appeal order no. 3623 dated 21.10.2023 mentioned in intimation dated 30.11.2024 was never communicated to ...

January 17, 2025 72 Views 0 comment Print


Latest Notifications


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 354 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 264 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 234 Views 0 comment Print

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 1464 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 2010 Views 0 comment Print


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

March 13, 2023 420 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 954 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 1821 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 750 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 567 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 1329 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 6177 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 112491 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 987 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 771 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.

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