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 : Gujarat HC quashes VAT order and penalty notice against Malani Construction. The court demands detailed reasoning in the fresh ord...
Goods and Services Tax : Kerala High Court rules that denying KVAT credit based on non-registration of a seller is unjust. Court directs credit for taxes r...
Goods and Services Tax : Madras High Court remands VAT orders against Hotel Sun World for reassessment due to failure to provide material evidence. Fresh o...
Goods and Services Tax : Kerala High Court held that imposition of penalty u/s. 47(6) of Kerala Value Added Tax Act unjustified as declaration in Form 16 p...
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 : 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...
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?
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 […]
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 […]
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.
The appeals are filed against the judgment of the learned Single Judge, affirming the right of the petitioner to pay tax under the compounding scheme. The respondent assessee is engaged in the manufacture and sale of ice-creams. The assessments were of the year 2015-2016 and 2016-2017.
The Government has given instructions to complete the back log VAT works and ensure improved revenue performance. The Department has developed the SCRUTINY MODULE to do the scrutiny and assessments efficiently as per the law, without any errors.
SUMMARY OF GUJARAT VAT NOTIFICATION RELATING TO FILING OF FINAL (ANNUAL) RETURN AND AUDIT UNDER SECTION 63 FOR FY 2017-18 Notification No. (GHN-05) VAR-2018(47) / Th Dated 19th January, 2018 Final Return Every registered dealer in whose case taxable turnover exceeds rupees 25 Lacs in aggregate during the period April 2017 to June 2017 required […]
We direct that in computing the taxable turnover for the relevant years, the appellant would be entitled to a deduction of the trade discount, following the parameters laid down in paragraph 40 of the judgment in Southern Motors (supra) and as explained above.
We all already know that VAT has been implemented in United Arab Emirates. It has been decided to implement VAT in Gulf Cooperation Council (GCC) Countries vide an understanding between them. The GCC works as a Trade and Economic Group. The inter State trade between the GCC Countries is like trading within the States.
M/s. Parisons Foods Pvt. Ltd. Vs. Joint Commissioner Of Commercial Taxes (Kerala High Court) The appeal arises from a Clarification Order issued under Section 94 of the Kerala Value Added Tax Act, 2003 (‘KVAT Act’ for short). The appellant/dealer, inter alia, is engaged in the manufacture of ‘bakery shortening’. The clarification sought for was the […]
