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...
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.
Saj Food Products Pvt. Ltd. Vs State of Meghalaya & ors (Meghalaya High Court) What is apparent in this case is that the petitioner may be using the same raw material as in the manufacture of bread, whereupon the petitioner manufactures a form of bread and refines the same to rusk. The process has been […]
La Mode Fashions Private Limited Vs Commissioner, Value Added Tax (Delhi High Court) The short question that arises for consideration before this Court is the remedial measure by which the inadvertent and bonafide error can be corrected. Respondent has suggested a methodology in paragraphs 5 and 6 of the counter affidavit, as aforementioned. This methodology, […]
This order shall be applicable to registered taxable persons in the category of hotels, heritage hotels, resorts and tour operators, provided that this order shall not be applicable for stand-alone restaurants and clubs.
