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 : The Court held that a genuine buyer cannot lose ITC merely because the seller failed to deposit tax. The key takeaway is that liab...
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 : Supreme Court considered whether sales of natural gas transported from Andhra Pradesh to Uttar Pradesh constituted inter-State sal...
Goods and Services Tax : The case examined whether purchase tax liability could be enforced when system defects prevented payment. The court held that soft...
Income Tax : The Court held that input tax credit cannot be restricted to the month of invoice when business practices require later accounting...
Income Tax : The Court held that input tax credit cannot be denied solely because the selling dealer failed to deposit tax without examining th...
Corporate Law : The tribunal ruled that state VAT provisions do not prevail over the Insolvency Code. Tax dues were rightly treated as operational...
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...
Gujarat High Court held that merely because the petitioner inadvertently paid Rs.2000/- less towards principal outstanding amount of tax, it cannot be denied the benefit of ‘Vera Samadhan Yojna, 2019’.
Karnataka High Court set aside the endorsement and directed the authority to reconsider the application under Karasamadhana Scheme
Karnataka High Court provided directions/ guidelines for calculation of tax difference on contract value in respect of works contracts executed prior to 01.07.2017 under Karnataka Value Added Tax Act, 2003 and completed after introduction of GST i.e. after 01.07.2017
CESTAT Chandigarh held that re-classification from ‘Commercial or Industrial Construction Services’ to ‘works contract service’ justified as contract and VAT registration proves that contract is work contract service.
CESTAT Chennai held that demand for extended period sustained as appellant collected service tax without registration and without filing of ST-3 returns and also failed to credit the amount collected into the Government account.
Delhi High Court directed to commence construction of Chamber Block of Sales Tax Bar Association being delayed for the last more than 15 years.
In Srikals Graphics Private Ltd Vs Assistant Commissioner (ST), Madras HC ordered a fresh enquiry due to absence of notice on freezing of a bank account
Rajasthan High Court held that Pizza and Sandwich categorized as ‘Cooked Food’ are entitled for exemption of payment of VAT in excess of 5%.
CESTAT Chennai held that refund of Special Additional Duty (SAD) under Notification No.102/2007-Cus. need to be filed within a period of one year from the date of payment of SAD.
Whether the LAN Connection Cable (CAT-5, CAT-6) is taxable under S. No. 3 or 24 of Part A of Entry No. 65 of Schedule-IV or at General Rate as per Schedule-V appended to the Rajasthan Value Added Tax Act, 2003
