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...
Chandra Prakash Mishra Vs Flipkart India Private Limited & Ors. (Supreme Court of India) In Chandra Prakash Mishra v. Flipkart India Pvt. Ltd. and Others (2022) 6 TMI 203; (2022) 137 taxmann.com 366 (Supreme Court), appellant preferred a civil appeal against Allahabad High Court order in a matter concerning Value Added Tax (VAT). [Flipkart India […]
CESTAT Delhi held that the subsidy amount received under Rajasthan Investment Promotion Policy-2003 using VAT-37B challan cannot be included in the transaction value for the purpose of levy of central excise duty under section 4 of the Excise Act.
Supreme Court held that irregularity in manner of effecting the service of order irrelevant when appellants had the knowledge of order passed against them.
Light & Electronics Vs Odisha Sales Tax Tribunal (Orissa High Court) The reasons put forth in the application for condonation of delay before the Tribunal was that the Lawyer handling the case had suffered from serious illness and ultimately died on 6th August, 2012. Papers had been entrusted to such Advocate to file the appeal […]
despite remedy of an Appeal under Section 78 of the OVAT Act being available to the Department against the order of the Appellate Authority in favour of the Assessee, the Commissioner could have exercised suo motu revisional power under Section 79(1) of the OVAT Act
Madras High Court allowed the writ petition and directed acceptance of personal bond instead of bank guarantee, as condition for stay of assessment order, pending disposal of appeal in VAT demand matter.
Disputed Amount means any tax, interest, fee or penalty for which any show cause notice has been issued or against which an appeal, revision, writ petition or special leave petition is pending or contemplated including that pertaining to cases which have been remanded by any authority;
Unlock benefits of Maharashtras Arrears Settlement Scheme 2023 for tax dues under MVAT, CST, and other acts pre-dating 30-06-2017. Explore the provisions, waiver options, and application process. Act now.
Government has introduced a scheme to solve disputes between Maharashtra government and taxpayers. Amnesty Scheme will be called as ‘Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023’.
Assessee had submitted the C and F Declaration Forms with the respondent after passing of the impugned assessment orders, assessee was directed to file a fresh application under Section 84 of the TNVAT Act, 2006, seeking for rectification of the impugned assessment orders, enclosing the C and F Declaration Forms and all other required documents, within a period of one week from the date of receipt of order.
