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...
Maharaja Gas Agency Vs State of Tripura (Tripura High Court) Facts- The petitioner is carrying the business of distribution of Liquid Petroleum Gas (LPG) as well as transportation of LPG and LPG cylinders. On participation in a tender, invited by the Indian Oil Corporation Limited (IOCL), he was successful in the bid for grant of […]
Sumiti Alloys Pvt Ltd Vs Commissioner Commercial Tax U.P (Allahabad High Court) HC find that the Tribunal has recorded a categorical finding of fact which needs no interference by this Court as there was difference in the stock found by the survey team on the premises of the assessee on the basis of which the […]
Statement of a truck driver cannot be the basis for initiating penalty proceedings. Statement of truck driver which has been recorded by officer of department is not corroborated by any proof and said statement cannot be relied upon for initiating penalty proceedings.
Kerala High Court held that statutory charge created against dealers as per the provisions of KGST Act, 1963 and KVAT Act, 2003, prior to any mortgage made, against the dealer would remain intact, even if the property is sold by Bank.
Madras High Court held that section 84 of Tamil Nadu Value Added Tax Act, 2006 provides for the rectification of an error apparent on record and not one which involves discussion, debate or possible multiple opinions.
Jaiswal Machinery Stores Vs Commissioner of Commercial Tax Lko. (Allahabad High Court) It is not in dispute that the Tribunal has reduced the quantum of tax imposed by the assessing authority from Rs.10,34,000/- to Rs.2,82,125/-. From the perusal of the order passed by the Tribunal, it is apparent that finding recorded is contradictory. On the […]
R.K. Industries Vs State of Odisha (Orissa High Court) The factual finding by the JCST was that the reopening of the assessment was done by the AO by simply accepting the objection of the AG (Audit) without forming independent opinion on whether such objection by the AG (Audit) was correct or not. There was no […]
Tribunal will examine whether the audit assessment is invalid on account of the delay in submission of the AVR in terms of Section 9-C (5) of the OET Act and in light of the decision of this Court in M/s. Chandrakanta Jayantilal, Cuttack
Textiles stood excluded from purview of ADE Act. It was accordingly concluded by STO that they would become amenable to Orissa sales tax from that date.
Alkem Laboratories Limited Vs Joint Commissioner of Sales Tax (Calcutta High Court) Petitioner has filed this writ petition being aggrieved by the inaction on the part of the respondents Authority concerned in refunding the admitted refundable amount as indicated in pages 30,31 and 32 of the writ petition which comes around Rs.5,58,54,103.61 in total. Petitioner […]
