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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 3552 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 903 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 1071 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 2274 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 112491 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 24942 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 2025 Views 0 comment Print


Latest Judiciary


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 81 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 162 Views 0 comment Print

Enhancement in rectification without providing opportunity: Orissa HC quashed VAT order

Goods and Services Tax : Petitioner alleged that appeal order no. 3623 dated 21.10.2023 mentioned in intimation dated 30.11.2024 was never communicated to ...

January 17, 2025 72 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 354 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 264 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 234 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 1464 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 2010 Views 0 comment Print


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

June 28, 2018 1320 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 1434 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 2136 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 1656 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 3147 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 13899 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 4089 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 1404 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 13791 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 1002 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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