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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


Kerala HC allows department to cancel compounding scheme wrongly allowed with instruction to allow input credit on purchases

March 5, 2018 1623 Views 1 comment Print

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.

VAT Scrutiny in Kerala- Guidelines for planning collection of Data

February 25, 2018 1107 Views 0 comment Print

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.

Gujarat VAT Notification for Final Return & VAT Audit – FY 2017-18

February 11, 2018 81777 Views 29 comments Print

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 […]

In computing taxable turnover Trade Discount needs to be deducted: SC

February 6, 2018 4428 Views 0 comment Print

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.

Basics of VAT in GCC Countries

February 3, 2018 6423 Views 0 comment Print

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.

Kerala VAT: Bakery shortening and vanaspati are not similar

January 18, 2018 2361 Views 0 comment Print

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 […]

Commissioner of Trade and Taxes Delhi Vs Arise India Limited (Supreme Court of India)

January 10, 2018 9648 Views 0 comment Print

Commissioner of Trade and Taxes Delhi Vs Arise India Limited (Supreme Court of India) On hearing learned Additional Solicitor General appearing for the petitioner, we are not inclined to interfere with the impugned order. The special leave petition is dismissed. Learned Additional Solicitor General, however, submits that a batch of petitions were decided by the […]

Purchase of property from defaulting Sales Tax Dealer not liable for his Sales Tax Arrears in absence of charge over property by Sales Tax Dept.

December 25, 2017 2079 Views 0 comment Print

Noor M. Saied Vs. The Commercial Tax Officer (Madras High Court) Petitioner has purchased the property for valuable consideration and in the absence of charge over the property by the Sales Tax Department, the petitioner cannot be made liable to pay alleged arrears of Sales Tax for the defaulting dealer and for such reason, the […]

HC held Ex-parte Assessment valid despite non-receipt of notice by Company as Director received the Notice sent to him

December 21, 2017 1383 Views 0 comment Print

Order makes mention of the service of a notice to the company as also to the Director, who represents the company in this writ petition. The notice sent to the company was returned with the postal inscription ‘addressee left’, whereas the notice sent to the Director was duly received by him on 14.03.2017.

Assessment made without calling any specific document and and merely for non-furnishing of documents before Enforcement Wing Officials is invalid

December 20, 2017 1131 Views 0 comment Print

The Madras High Court, while quashing an assessment passed under Tamil Nadu Value Added Tax Act (TNVAT), ruled that Assessing Officer, being an Independent Authority, cannot be compelled to follow the direction of the enforcement authority and the court quashed the assessment.

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