Goods and Services Tax : Haryana revives entry tax after 8 years, sparking legal concerns. Understand the implications, recovery limits, and legal remedies...
Goods and Services Tax : Learn about VAT registration, eligibility criteria, required documents, VAT rates, and filing process in the UAE. Stay compliant w...
Income Tax : Learn about TDS under Section 194Q and TCS under Section 206C(1H) on goods sales and purchases, including rates, thresholds, and c...
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 : 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 : Kerala High Court held that college, managed by an education trust, engaged in supplying food to students through canteen is requi...
Corporate Law : Karnataka High Court held that total consideration under composition scheme doesn’t include amount received from customer toward...
Goods and Services Tax : Madras High Court rules tax authorities must adhere to official clarifications from higher officials and cannot arbitrarily reclas...
Goods and Services Tax : Karnataka High Court held that blocking of Electronic Credit Ledger by invoking Rule 86A of the Central Goods and Services Tax Rul...
Goods and Services Tax : Karnataka High Court held that during re-assessment proceedings, claim for Input Tax Credit can be rectified under section 39 of t...
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...
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...
Vijendra Stores Vs State of Haryana and others (Punjab and Haryana High Court) Section 20(5) of Haryana VAT Act, 2003 Act mandates that any amount refundable to any person as a result of an order passed by any Court, appellate authority or revising authority, shall be refunded to him on an application made in the […]
K.T. Joseph Vs Deputy Commissioner of State Tax (Kerala High Court) Disposing writ petition in K T Joseph Vs. Deputy Commissioner of State Tax & Ors, the Hon’ble high Court of Kerala has observed that initiating recovery proceedings even before the expiry of the said period will make the appeal practically redundant. The petitioner herein […]
Maharashtra Government has introduced Maharashtra settlement of arrears of Tax, Interest, Penalty, or late fees scheme 2022 in the L.A. BILL No. IX of 2022 to settle old disputes. Considering the same, the government has introduced an disputes between Maharashtra government and taxpayers.
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.
