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...
Nehal Ashwinkumar Shah Vs State of Gujarat (Gujarat High Court) Gujarat High Court held that unlike Section 179 of the Income Tax Act, 1961, there is no provision in the Sales Tax Act fastening the liability of the company to pay its sales tax dues on its Director. It further held that The attachment on […]
Assistant Commissioner Vs C.P. Agro Industries (Rajasthan High Court) The Tax Board has neither recorded any cogent finding on merits of the case before setting aside the penalty nor it has considered the provisions of section 61 of the RVAT Act, 2003, more particularly, when the fact was proved before all the Authorities that Forms-C […]
Kaveri Home Needs Vs State Tax Officer (Madras High Court) Considering the fact that the petitioner has shown scant regards of the assessment proceedings under the TNVAT Act, 2006, I do not find any merits in the present writ petition. Further, this writ petition has been filed for an order which came to be passed […]
Imposition of penalty is called for where the assessee fails to furnish returns by the due date, which is not the position in the present case. Admittedly, Petitioner has deposited the requisite tax for the relevant quarter of the assessment period but has inadvertently mentioned the wrong period in the challan and therefore, cannot be, in our view, saddled with the liability of penalty.
Whether Rajasthan Tax Board was justified in law in holding that respondent cannot be hold responsible for amount not deposited by selling dealer and allowed benefit of Input Tax Credit which ultimately will amount to double jeopardy to State as selling dealer has not deposited tax whereas subsequent dealer has claimed benefit of Input Tax Credit.
Parle Products Pvt. Ltd. Vs State of Karnataka (Karnataka High Court) The petitioner – assessee is a manufacturer and dealer of consumer goods under provisions of the Karnataka Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956 (‘CST Act’ for short). The returns in Form VAT 100 were filed by the assessee […]
Rajasthan VAT – ITC Mismatch/ Verification Date Extended to 31.03.2022 & In some cases requirement of Affidavit also Removed vide Notification No. F.16 (100)Tax/CCT/14-15/1039 Dated January 03,2022. GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, dated January 03,2022 In exercise of the powers conferred by sub-section (2) of section 18 of the Rajasthan Value Added […]
Rajasthan VAT Amnesty Scheme Extended to 31.01.2022 from existing date of 31st December 2021 vide Notification No. F.12(97)FD/Tax/2017-Pt.-I-91 Dated December 31, 2021. GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, Dated December 31, 2021 In exercise of the powers conferred by sub-section (2A) of section 174 of the Rajasthan Goods and Services Tax Act, […]
After notifying the Himachal Pradesh Swarn Jayanti (Legacy Cases Resolution) Scheme, 2021, the Himachal Pradesh State Government notifies the Procedure to carry out the purposes of said Scheme vide notification no. No. EXN-FO(10)/81/2021 dated 29.12.2021. GOVERNMENT OF HIMACHAL PRADESH DEPARTMENT OF STATE TAXES AND EXCISE Shimla-2 Notification No. EXN-F0(10)/81/2021 | Dated: 29th December, 2021 In […]
Starline Organics Pvt. Ltd. Vs PCIT (ITAT Ahmedabad) On perusal of the details filed by the assessee, we note that the assessee has incurred VAT expenses on the deemed import which are eligible to be set off against the VAT output. Thus the finding of the learned principal CIT that there was no VAT input […]
