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 : Read the detailed analysis of M. R. Constructions Vs Assistant Commissioner (ST) case from Madras High Court. Understand the impli...
Goods and Services Tax : Madras High Court remands the case on the taxability of liquor supplied by Little Star Recreation Club to its members and guests u...
Goods and Services Tax : Punjab and Haryana HC grants regular bail to Mahesh Kumar in a VAT refund fraud case worth Rs. 24 lakh involving forged documents ...
Income Tax : Madras High Court sets aside rectification orders against Styline Exports issued without notice under TNVAT Act, directing re-adju...
Goods and Services Tax : Kerala High Court allows credit for advance tax paid on stock-transferred timber. Hillwood Furniture Pvt Ltd wins against Assistan...
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...
Hon’ble Haryana Tax Tribunal has held that cost of consumables such as fuels used in hot mix plant for the purpose of execution of works contract, is liable to be deducted from the taxable turnover. The said view emerged based on the Supreme Court Judgment in the case of Gannon Dunkerely and Rule 25(2) read with Rule 25(3) of the Haryana Value Added Tax Rules.
The name of the Scheme shall be known as the “Vyavhaari Evam Sewa Pradatta Sammaan Yojana-2019. The Scheme shall be operative from financial year 2019-20 and shall continue till further orders.
Hello All, Good news for businesses having pending litigation cases under Gujarat VAT and related laws. Gujarat Government, as promised in the State Budget 2019, has issued resolution no. GST-102019-2006-Th dated 11 September 2019 to provide an amnesty scheme. The pure purpose of this scheme is to reduce pending litigation, start afresh and smooth transition of GST. We have highlighted some […]
Allahabad High Court has held that tax liability cannot be fixed on the transporter merely because the assessee/transporter did not furnish the details of the consignor and the consignee of the completed transactions.
Veer Industries Ltd. Vs Commercial Tax Officer (Gujarat High Court) Section 48 clarifies that any amount payable by a dealer or any other person on account of tax, interest or penalty for which he is liable to pay to the Government shall be a first charge on the property of such dealer or as the […]
Rockwell Industries Vs Commissioner of Trade & Taxes & Anr. (Delhi High Court) HC held that it appears to us that in the present case the default assessment order has been generated only to defeat the refund claim of the petitioner, which, in any event, ought to have been paid well before the impugned orders […]
Commissioner of Commercial Taxes Vs Ms Aswini Homeo Pharmacy (Supreme Court) The fact that the respondent is using the Homeopathic Pharmacopoeia referred to earlier in manufacturing of the hair oil has not been traversed by the appellant. Neither has the Commissioner dealt with that contention of the respondent nor was such a plea taken before […]
In the High Court of Delhi in case of ON QUEST MERCHANDISING INDIA PVT. LTD. Versus GOVT. OF NCT OF DELHI. Held Section 9(2)(g) of Delhi Vat Act, 2004 requiring that the ITC will be allowed subject to the payment of tax by the selling dealer. Held that it was violative of Article 14 of Constitution of India. Purchasing Dealer has paid the entire tax amount to the selling dealer
Department was not justified in cancelling the certificate of entitlement of assessee-company and denying refund of tax paid on purchase of raw material and intermediate products as since the date when the actual production started, assessee did not have the eligibility certificate, they continued to discharge tax liability as a normal dealer and claimed input tax credit by adjusting the same against output tax liability and on account of retrospective grant of eligibility certificate, assessee became liable for full amount of output tax liability, therefore, the department was directed to work out the amount of refund that assessee would be entitled to and adjust the same towards outstanding dues.
Karasamadhana Scheme- 2019 : This scheme is introduced with a view to reduce the arrears arising out of the enactments administered by the Commercial Taxes Department which existed before the introduction of Goods and Service Tax (GST). Accordingly a scheme for waiver of penalty and interest under the provisions of the following acts has been […]
