Sponsored
    Follow Us:

VAT

Latest Articles


Entry Tax: Hauntings of the Past

Goods and Services Tax : Haryana revives entry tax after 8 years, sparking legal concerns. Understand the implications, recovery limits, and legal remedies...

February 10, 2025 3579 Views 0 comment Print

Comprehensive Guide for VAT Registration & Filing in UAE

Goods and Services Tax : Learn about VAT registration, eligibility criteria, required documents, VAT rates, and filing process in the UAE. Stay compliant w...

October 23, 2024 645 Views 0 comment Print

FAQs on TDS or TCS on sale or Purchase of Goods

Income Tax : Learn about TDS under Section 194Q and TCS under Section 206C(1H) on goods sales and purchases, including rates, thresholds, and c...

August 23, 2024 1512 Views 0 comment Print

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 576 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 909 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 1074 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 2277 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 112497 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 24945 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 2028 Views 0 comment Print


Latest Judiciary


Gujarat HC Quashes FIR Against KGN Enterprises in Tax Case under GVAT

Goods and Services Tax : Gujarat High Court quashes FIR against KGN Enterprises in alleged bogus billing and ITC claim case, citing ongoing tribunal procee...

February 21, 2025 81 Views 0 comment Print

AP VAT Act: Suppression & Wilful Evasion Essential to Invoke Section 21(5), Rules HC

Goods and Services Tax : Andhra Pradesh HC rules VAT assessment against Chakkas Enterprises invalid, citing lack of evidence for tax evasion under Section ...

February 15, 2025 105 Views 0 comment Print

AP HC Refers ‘H’ Form Filing Issue to Full Bench

Goods and Services Tax : Andhra Pradesh HC refers case regarding late filing of ‘H’ forms after assessment to a Full Bench for clarification. Key issue...

February 6, 2025 90 Views 0 comment Print

HP VAT: Section 16(7) Penalty Requires Applicability of Section 16(4) – HP HC

Goods and Services Tax : HP High Court rules penalty under Section 16(7) of HP VAT Act cannot be invoked without ascertaining compliance with Section 16(4)...

January 29, 2025 732 Views 0 comment Print

VAT tax liability based on Form F containing forged signature of deceased petitioner not tenable

Goods and Services Tax : Madras High Court held that VAT tax liability imposed on deceased petitioner and his wife based on Form F containing forged signat...

January 20, 2025 165 Views 0 comment Print


Latest Notifications


MVAT Act 2025 Amendments: Key Changes & Tax Implications

Corporate Law : Maharashtra amends MVAT Act with retrospective effect from 2005, clarifying tax exemptions, deemed sales, and first charge provisi...

January 27, 2025 357 Views 0 comment Print

Maharashtra Sales Tax Tribunal Launches Official Website

Goods and Services Tax : Maharashtra Sales Tax Tribunal (MSTT) launches a website for case updates, hearings, and judgments, replacing physical cause lists...

January 24, 2025 273 Views 0 comment Print

MVAT (Amendment) Rules, 2024 regarding rule 34A and Form-320

Finance : Maharashtra amends VAT Rules 2005 to introduce Rule 34A, mandating the publication of pending appeal cases on the common portal. D...

September 12, 2024 237 Views 0 comment Print

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 1473 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 2013 Views 0 comment Print


HC: Attachment cannot be made on Petitioner’s property to recover dues of erstwhile owner

October 18, 2019 2703 Views 0 comment Print

The Hon’ble HC, Gujarat in the matter of M/s Choksi Texlen Pvt. Ltd. v. State of Gujarat [Special Civil Application No. 8096 of 2019 dated October 18, 2019] instructs Revenue authorities to withdraw the charge and attachment made on the Petitioner’s property to recover alleged dues of the erstwhile owner of the property under the […]

Doctrine of Partial Merger again upheld by Hon’ble Haryana Tax Tribunal

October 16, 2019 2829 Views 0 comment Print

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.

Vyavhaari Ewan Sewa Pradatta Sammaan Yojana-2019

October 9, 2019 882 Views 0 comment Print

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.

Gujarat Vat | Amnesty Scheme

September 30, 2019 9666 Views 3 comments Print

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 […]

No VAT liability on transporter even when consignor and consignee details not given

July 22, 2019 957 Views 0 comment Print

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.

Property of director cannot be attached for VAT liability: Gujarat High Court

June 28, 2019 4833 Views 0 comment Print

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 […]

HC dismisses Assessment Order passed by AO to defeat VAT Refund

June 11, 2019 6519 Views 3 comments Print

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 […]

Homeopathic Hair Oil exempted from Tax till 1995-96 under APGST Act, 1957: SC

May 28, 2019 750 Views 0 comment Print

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 […]

ITC allowed despite non-payment by selling dealer: Delhi HC

May 14, 2019 24957 Views 0 comment Print

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

Refund on account of Gujarat Textile Policy allowed to be adjusted against outstanding tax dues

May 14, 2019 3165 Views 0 comment Print

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.

Sponsored
Sponsored
Search Post by Date
February 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
2425262728