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VAT

Latest Articles


Madras HC allows Transition of Unutilized VAT Credit to GST regime

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...

June 1, 2024 462 Views 0 comment Print

Tax Avoidance and Inequality: Connecting the Dots in India

Income Tax : Explore the nexus between tax avoidance and inequality in India. Learn how legal loopholes deepen economic divides and discover st...

April 19, 2024 438 Views 0 comment Print

Question of law and mischief rule falling on section 16(4) of CGST Act, 2017

Goods and Services Tax : Unravel the commonalities in Input Tax Credit (ITC) claiming under TNVAT Act and CGST Act. Delve into legal intricacies, including...

February 5, 2024 8052 Views 0 comment Print

GST on Sale of used Cars and Other Vehicles by Businesses/Companies

Goods and Services Tax : Article clarifies the confusion surrounding Input Tax Credit (ITC), depreciation, and output tax on Sale of Used vehicles/Cars acc...

January 3, 2024 34842 Views 3 comments Print

VAT Exemption for Inter-State Goods Sale: Patna High Court Ruling

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,...

August 24, 2023 969 Views 0 comment Print


Latest News


SC to Review if Supplying Crane for Services Constitutes Transfer of ‘Right to Use’

Goods and Services Tax : Explore Supreme Court's scrutiny of whether supplying cranes for services like loading, unloading, lifting, and shifting qualifies...

May 21, 2024 765 Views 0 comment Print

Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023

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, ...

October 17, 2023 1980 Views 0 comment Print

Maharashtra Amnesty Scheme, 2023 for Goods and Services Tax Department

Goods and Services Tax : HIGHLIGHTS OF THE MAHARASHTRA STATE BUDGET SPEECH DATED 9TH MARCH, 2023 BY HONOURABLE DEPUTY CHIEF MINISTER (FINANCE) SHRI DEVENDR...

March 9, 2023 110379 Views 8 comments Print

No further extension of Maharashtra Amnesty Scheme 2022

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...

September 13, 2022 24720 Views 3 comments Print

Rajasthan VAT- ITC Mismatch/Verification date extended to 31.03.2022

Goods and Services Tax : Rajasthan VAT  – ITC Mismatch/ Verification Date Extended to 31.03.2022 & In some cases requirement of Affidavit also R...

January 7, 2022 1911 Views 0 comment Print


Latest Judiciary


Madras HC Sets Aside VAT Order Issued 9 Years After SCN: Orders Reconsideration

Goods and Services Tax : Read the detailed analysis of M. R. Constructions Vs Assistant Commissioner (ST) case from Madras High Court. Understand the impli...

July 16, 2024 138 Views 0 comment Print

TNVAT: Madras HC Sets Aside unreasoned Order on Liquor Supply by Club

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...

July 14, 2024 366 Views 0 comment Print

VAT refund by alleged forged documents: P&H HC Grants Bail

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 ...

July 8, 2024 105 Views 0 comment Print

TNVAT Act: Rectification orders passed without notice are not sustainable

Income Tax : Madras High Court sets aside rectification orders against Styline Exports issued without notice under TNVAT Act, directing re-adju...

July 4, 2024 111 Views 0 comment Print

KVAT: Kerala HC allows credit of Advance Tax Paid on stock-transfer

Goods and Services Tax : Kerala High Court allows credit for advance tax paid on stock-transferred timber. Hillwood Furniture Pvt Ltd wins against Assistan...

July 4, 2024 198 Views 0 comment Print


Latest Notifications


Maharashtra VAT Act Amendment 2024: Relief for Late Filers

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...

April 24, 2024 954 Views 0 comment Print

Maharashtra Finance Dept Waives Late Fees for Profession Tax Payers

Goods and Services Tax : Learn about the latest notification from the Maharashtra Finance Department granting late fee waivers for Profession Tax Payers. U...

April 24, 2024 1080 Views 0 comment Print

Delhi VAT Deptt. Response to Sales Tax Bar Association Letters

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...

March 22, 2024 537 Views 0 comment Print

Madhya Pradesh GST Dept. Extends Appeal Deadline to March 31, 2025

Goods and Services Tax : Learn about Madhya Pradeshs extension of appeal disposal deadline to March 31, 2025, impacting VAT, CST, and other related acts....

March 13, 2024 489 Views 0 comment Print

Instructions on Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023

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...

February 29, 2024 405 Views 0 comment Print


Tax Evasion Cannot Be Presumed If Goods In Transit were Not Marketable

June 28, 2018 1260 Views 0 comment Print

Dept. t explanation for cancellation of e-suvidha declaration. Appellant replied that the goods being transported were Auto three wheelers fitted with BS III Engines and because sale thereof were prohibited by the judgment of Hon’ble Supreme Court and the goods which were being transported stood reduced to scrap and were not marketable, those were to be returned to be consigner. T

Chhattisgarh VAT: SCN issued after three calendar years from the date of Original Assessment Order are invalid

June 26, 2018 1383 Views 0 comment Print

M/s Kishan Lal Vs Additional Commissioner Of Commercial Tax (Chhattisgarh High Court) In the proviso (a) to sub-section (3) of Section 49 of the VAT Act an embargo has been created for the purpose that no proceeding initiating suo motu revision under Section 49 (3) shall be initiated after the expiry of three calendar years […]

TNVAT Act, 2006 – Zero rate sales – Issue of refund of input tax credit on capital goods – Modified instructions

June 21, 2018 2064 Views 0 comment Print

In the reference first cited, a revised circular in respect of export refunds in supersession of all earlier circulars relating to export refunds has been issued, in which it has been instructed to defer the refund claim relating to input tax credit on capital goods with respect to zero rate sales including exports in para 14 as given below:

West Bengal VAT: Govt Creates Units of Bureau of Investigation

June 15, 2018 1614 Views 1 comment Print

Bureau of Investigation constituted under section 8 of the said Act shall discharge its functions through the following Units, namely:– (a) Bureau of Investigation – Unit 1, in Kolkata, having different Zones as may be considered necessary by the Commissioner for discharging the functions under the said Act to investigate transactions of dealers or tax payers under Large Taxpayer Unit, Kolkata (South) Circle, Chowringhee Circle, Dharmatala Circle and Behala Circle;

Completion of scrutiny & assessment up to 30.06.2017 of all acts subsumed in GST in Assam

June 13, 2018 3051 Views 0 comment Print

With implementation of Assam Goods and Services Act, 2017 from 1st July, 2017 Assam Value added Tax Act, 2003 and Central Sales Tax Act, 1956 [except alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine].

Rajasthan VAT: Deemed Assessment Scheme for year 2016-17

June 11, 2018 13845 Views 0 comment Print

I, Alok Gupta, Commissioner, Commercial Taxes, Rajasthan, Jaipur, hereby declare the following Deemed Assessment Scheme for the Assessment of the year 2016-17

No VAT on dyes & chemicals washed away during Job work & get embedded into final product

May 17, 2018 4029 Views 0 comment Print

Whether on the facts and in the circumstances of the case, the learned Tribunal was justified in upholding the levy of tax on chemicals used as consumables in the process of job work of dyeing of fabric by assuming that property in the goods has passed on to the principals?

HC reject application for condonation of delay of 1819 days as no Sufficient Cause existed

May 9, 2018 1365 Views 0 comment Print

Commissioner Tax Vs M/s Hanuman Industries Kichha (Uttarakhand High Court) There is delay of 1819 days’ in filing the Revision. It is stated that after receiving the copy of the judgment dated 29.01.2013, matter was discussed at various levels and the proposal was received by the Department on 01.05.2013. It is stated that Department instructed […]

Rajasthan HC explains Rule 18 (Input Tax Credit) of Rajasthan VAT

April 11, 2018 13266 Views 0 comment Print

R.S. Infra-Transmission Ltd Vs State of Rajasthan (Rajasthan High Court) The contention of Mr. R.B. Mathur is that Rule 18 will take care of the situation. However, while considering the matter, we have to look into the matter whether the benefit envisaged under the Rajasthan VAT Act especially under sub-Section (1) shall be allowed only […]

Assessment should not be completed without communicating Petitioner on Adjournment Request

March 14, 2018 927 Views 0 comment Print

In the absence of any communication on the request made by the petitioner, according to me, the assessing authority should not have completed the assessments, without a further notice to the petitioner.

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