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 4173 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 750 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 1620 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 588 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 972 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 1101 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 2331 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 113583 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 25029 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 2064 Views 0 comment Print


Latest Judiciary


Kerala VAT: Fresh Assessment After Remand Nullifies Original Order – HC

Goods and Services Tax : Kerala High Court clarifies Joint Commissioner's authority to revise assessment orders post-remand, upholding revenue interests....

April 2, 2025 207 Views 0 comment Print

West Bengal VAT Act, 2003 not allow carry-forward ITC to be adjusted retrospectively

Goods and Services Tax : Calcutta HC rules that Crescent Manufacturing Pvt. Ltd. must pay output tax for the disputed period, as input tax credit adjustmen...

March 17, 2025 132 Views 0 comment Print

Excess VAT Retention Violates Articles 14 & 265: Jharkhand HC Directs Refund

Goods and Services Tax : Jharkhand High Court directs tax authorities to refund excess tax retained after assessment reduction, ruling it violates Articles...

March 8, 2025 270 Views 0 comment Print

VAT not leviable on subsequent sale of liquor to customer: Andhra Pradesh HC

Goods and Services Tax : The petitioner, who was running the business of a Bar and Restaurant in Ananthapur Town, had registered himself as a dealer, under...

March 7, 2025 96 Views 0 comment Print

Sales tax leviable on transfer of Set Top Boxes to subscribers: Karnataka HC

Service Tax : Karnataka High Court held that transfer of Set Top Boxes to subscribers amounts to sale within the definition of section 2(29)(d) ...

February 26, 2025 153 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 483 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 480 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 261 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 1548 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 2454 Views 0 comment Print


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

June 13, 2018 3156 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 13920 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 4134 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 1407 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 13881 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 1005 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.

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

March 5, 2018 1626 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 1116 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 81966 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 4440 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.

Sponsored
Sponsored
Search Post by Date
April 2025
M T W T F S S
 123456
78910111213
14151617181920
21222324252627
282930