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 : Gujarat High Court quashes FIR against KGN Enterprises in alleged bogus billing and ITC claim case, citing ongoing tribunal procee...
Goods and Services Tax : Andhra Pradesh HC rules VAT assessment against Chakkas Enterprises invalid, citing lack of evidence for tax evasion under Section ...
Goods and Services Tax : Andhra Pradesh HC refers case regarding late filing of ‘H’ forms after assessment to a Full Bench for clarification. Key issue...
Goods and Services Tax : HP High Court rules penalty under Section 16(7) of HP VAT Act cannot be invoked without ascertaining compliance with Section 16(4)...
Goods and Services Tax : Madras High Court held that VAT tax liability imposed on deceased petitioner and his wife based on Form F containing forged signat...
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...
Commercial Taxes Officer Vs Bhagat Singh (Supreme Court) In the case of a Casual Trader, the time limit for assessment is one year from the date of making the report, and if no report is made, within two years from the date of the transaction. The date of transaction in this case is 26.12.2009. The […]
By no stretch of imagination Form VAT 240 can be treated as a returns for the purposes of claiming input tax credit, especially in the light of the fact that filing of returns to compute the net tax liability has to take place keeping in view Section 10(3) and 10(4) of the KVAT Act.
Dharti Quarry Works Vs State of Gujarat (Gujarat High Court) We are of the view that there is no legal justification for withholding the amount referred to above, which is otherwise refundable to the writ applicants in passing of any assessment orders for the relevant assessment years. It could be said that such withholding of the refund is contrary […]
Saurashtra Ferrous Pvt. Ltd. Vs State Tax Officer (Gujarat High Court) It is an admitted fact that the respondents-authorities have not invoked the Section 39 of the GVAT Act, which provides the powers to withhold the refund in certain cases. After considering the facts and circumstances of the case, we are of the view that […]
Supreme Court has directed that the Tax Bar Association v State of Maharashtra pending in the Bombay High Court which challenges the very short tenure of 2 years for Members of Sales Tax Tribunal should be heard finally on 22.2.2021. This is in view of desperate situation of vacancies in the Tribunal.
Assistant Commissioner-V, Sales Tax was acquitted for allegedly demanding Rs.4,000 as illegal gratification after 25 years as there was no recovery from the appellant, presumption U/s 20 regarding acceptance of bribe could not be raised against him and there was neither any demand nor acceptance or recovery from the appellant. Hence, all the ingredients of an offence U/s 7 and 13(1)(d) could not be satisfied. The conviction order was prima facie unlawful as Section 20 was not invoked.
The Hon’ble High Court concluded that order passed by JCCT Appeals cannot be said erroneous. Also concluded that the position adopted by ADC is not in line with KVAT Laws where the order passed by ADC was based on assumption that the benefit of refund of tax paid on purchase of Inputs can be granted only in respect of manufacture and processing of goods which is not at all prescribed under the law. Accordingly, there is no justification on the part of ADC in invoking revisional power u/s 64 (1) of the KVAT Act.
VA Tech Wabag Ltd. Vs State of Assam (Gauhati High Court) The Rule 29 of the Assam Value Added Tax Rules 2005 provides that a claim for refund as provided under Section 50(1) of the AVAT Act, 2003 shall be made in Form 37 within 180 (one hundred and eighty days) from the date of […]
Nipun A Bhagat Vs State of Gujarat (Gujarat High Court) Whether Rule 86A of the CGST Rules, 2017 can be exercise for the purpose of blocking the input tax credit available in the credit ledger account of the writ applicant for the purpose of recovering the dues of Dolphin Metals (India) Limited. At the outset, […]
Tax Consultant & Practitioners Association of Kerala has requested for extending the option for availing Amnesty Scheme – 2020 till 31st January 2021. The scheme applies to the outstanding dues under following Statutes such as: Kerala Value Added Tax Act, Central Sales Tax Act,Tax on Luxuries Act,Kerala Surcharges Act, Kerala Agriculture Income Tax Act, and […]
