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 : Karnataka High Court in Sri Chandrashekaraiah v. State of Karnataka issued guidelines for determining discrepancies arising on tax...
Goods and Services Tax : It is the case of the appellant that Mosquito Mats, Coils and Vaporizers and Mortein Insect Killers shall be classifiable as inse...
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...
Corporate Law : 25States/UTs have so far undertaken commensurate reduction of VAT on Petrol and diesel to give relief to the consumers. This f...
Goods and Services Tax : In a case against Syngenta Crop Protection Pvt Ltd, Madras HC directs disposal of refund petition concerning TNVAT Act interest ca...
Goods and Services Tax : Allahabad High Court held that penalty under Section 54(1)(2) of the U.P. VAT Act, 2008 cannot be imposed in cases, wherein, the a...
Goods and Services Tax : Allahabad High Court's ruling in Commissioner vs Soma Enterprises Ltd stating that Input Tax Credit (ITC) claims cannot be granted...
Goods and Services Tax : Kerala High Court dismisses writ petition challenging assessment order under KVAT Act, citing availability of statutory remedy. Fu...
Goods and Services Tax : In BCC Developers & Promoters Pvt. Ltd. vs Principal Commissioner of Central Goods And Services Tax, the Delhi High Court orders ...
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...
Goods and Services Tax : Explore the detailed notification by the Rajasthan Commercial Taxes Department regarding the Amnesty Scheme 2024 for settling outs...
Goods and Services Tax : Telangana's Commercial Taxes Department requires e-Way bills for interstate movement of sensitive commodities like petroleum and n...
Shakti Cotton Pvt. Ltd. Vs Commercial Tax Officer (Gujarat High Court) Proceedings under Section 44 of the GVAT Act are in the nature of garnishee proceedings, i.e. attachment of a debt by means of which judgment-creditor is enabled to reach the money due from the judgment-debtor, which is in the hands of a third person. […]
Exide Industries Limited Vs The State of Jharkhand (Jharkhand High Court) The present dispute pertains to the period 2012 -2013. The Petitioner during the said period, had made local purchases of scrap batteries worth Rs. 6,12,45,703/- on which it had claimed Input Tax Credit (ITC) of Rs. 30,62,285. However, in the assessment order ; the […]
A S L Enterprises Ltd. Vs Senior Joint Commissioner (Calcutta High Court) Whether proviso to Section 84(1) of the West Bengal VAT Act, 2003 which provides for mandatory pre-deposit of 15% is ultra vires? 1. Insisting the dealer to produce the proof of payment of 15% of the disputed tax in terms of the second proviso […]
Pooja Cotspin Limited Vs State of Himachal (Himachal Pradesh High Court) The first proviso to Section 62(5) of the Himachal Pradesh Value Added Tax Act, 2005 enables the State to issue notification and allow any dealer to avail of any incentive on tax, if such incentive has been declared by the State before the commencement […]
How to apply for ITC verification: For the purpose of allowing Input Tax Credit under this notification, the application shall be submitted category wise by the dealer electronically in Form ITCV-A/B/C/D, as the case may be, through the official website of the Commercial Taxes Department (www.rajtax.gov.in), separately for each year, quarter wise, in the manner as provided therein, upto 31.08.2022.
Amnesty Scheme-2022 is applicable for outstanding demands and disputed amounts related to all goods except six goods which are not subsumed in GST pertaining to the Rajasthan Sales Tax Act, 1954, the Rajasthan Sales Tax Act, 1994, the Central Sales Tax Act, 1956 and the Rajasthan Value Added Tax Act, 2003 as per the clause 2 of the Scheme.
Govt exempt the retail outlets of petrol and diesel from requirement of filing returns under the said Act, subject to the condition that they purchase hundred percent of the said goods sold by them from the registered dealers of Rajasthan.
Saj Food Products Pvt. Ltd. Vs State of Meghalaya & ors (Meghalaya High Court) What is apparent in this case is that the petitioner may be using the same raw material as in the manufacture of bread, whereupon the petitioner manufactures a form of bread and refines the same to rusk. The process has been […]
La Mode Fashions Private Limited Vs Commissioner, Value Added Tax (Delhi High Court) The short question that arises for consideration before this Court is the remedial measure by which the inadvertent and bonafide error can be corrected. Respondent has suggested a methodology in paragraphs 5 and 6 of the counter affidavit, as aforementioned. This methodology, […]
This order shall be applicable to registered taxable persons in the category of hotels, heritage hotels, resorts and tour operators, provided that this order shall not be applicable for stand-alone restaurants and clubs.