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...
Punjab VAT Tribunal held that merely because the invoice is issued in two consecutive serial numbers, that cannot lead to presumption of tax evasion. Hence Penalty levied u/s 51(7) (b) of Punjab VAT Act 2005 is quashed.
25States/UTs have so far undertaken commensurate reduction of VAT on Petrol and diesel to give relief to the consumers. This follows the decision of the Government of India on 3rd November, 2021 to significantly reduce Central Excise Duty on Petrol and Diesel by Rs. 5 & Rs. 10 respectively. While doing so, the States were also urged to commensurately reduce VAT on Petrol and diesel to give relief to consumers.
In present facts of the case, the Hon’ble High Court dismissed the writ petitions by observing that question of looking into the records, going into the facts and examining mismatch, this exercise can be done by the Appellate Authority only. Therefore, petitions shall avail alternative remedy.
In a first of its kind judgement in Kerala, a Single Bench of the High Court of Kerala presided over by Justice Bechu Kurian Thomas held that applying under an amnesty scheme will not render the appeal filed by an assessee to be deemed to be dismissed.
Sales tax authority should de novo do revision/reassessment under Section 27 of TNVAT Act by considering the objections of assessee-dealer and made an order as expeditiously as possible.
ITC Limited Vs State of Tripura (Tripura High Court) We cannot appreciate the stand of the department that even during the time when the Corona Virus was at its peak, the administrative and legal representatives of the assessee company must appear before the Assessing Officer physically for conducting the hearings. Across the country courts at […]
Jain Distillery Private Limited Vs State of U.P. (Allahabad High Court) Relying on Article 246A read with Article 366 (12A) of the Constitution of India, it has been further submitted, insofar as taxes on supply of goods/commodities are concerned, upon the 101 st Constitution amendment, besides “alcoholic liquor for human consumption”, all other goods or […]
First Appellate Authority under TNVAT Act cannot travel beyond subject matter of assessment – Saint Gobain Glass India Ltd. Vs Appellate Joint Commissioner (CT) (Madras High Court)
As the persons are coming forward and showing keen interest to settle the issues it is requested that time extension i.e. till 31′ December, 2021 may kindly be approved. It will not only for the benefit of the business community but it also it will be good for the department to settle the long pending issues may of 25-30 years old.
The above Amnesty Scheme 2021 is valid up to 30.09.2021. In this regard it is submitted that there are so many rectification application for mismatch of ITC are also pending with the Commercial Taxes Deptt. Level which are to be disposed off and due to this the dealers are not able to avail the benefit of the Amnesty Scheme.
