Income Tax : This guide explains the applicability of TDS under Section 194Q and TCS under Section 206C(1H), including thresholds, rates, and c...
Goods and Services Tax : Haryana Government has introduced a One Time Settlement Scheme for resolving legacy pre-GST tax disputes. The scheme offers waiver...
Goods and Services Tax : This analysis examines how GST transformed India’s indirect tax regime while continuing to face compliance, technological, and i...
Goods and Services Tax : Explains how Section 16(2)(c) links ITC eligibility to supplier tax payment, causing hardship for bona fide taxpayers even when in...
Goods and Services Tax : The UAE’s digital success is driven by strong infrastructure, tax clarity, and disciplined business setup. Proper licensing, com...
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 : Kerala HC held reassessment under Sections 25A and 25(1) cannot continue after the statutory limitation period expires....
Corporate Law : The Madras High Court held that moulds and dies could not qualify as capital goods under the TNVAT Act because they were not used ...
Goods and Services Tax : The Karnataka High Court held that a Magistrate conducting recovery proceedings under the KVAT Act has no authority to determine t...
Corporate Law : The Bombay High Court held that limitation under Section 35 of the Goa VAT Act must be computed after excluding the COVID period w...
Income Tax : The Tribunal held that an investigation report against a supplier is only a starting point for inquiry and not conclusive proof ag...
Goods and Services Tax : Madhya Pradesh Government notifies deemed assessment for 2023-24 VAT cases for eligible petrol pumps, outlining conditions and app...
Goods and Services Tax : Goa Finance Dept issues circular clarifying proper discount treatment in tax invoices under GVAT Act, 2005, and outlines correct V...
Corporate Law : Maharashtra amends MVAT Act with retrospective effect from 2005, clarifying tax exemptions, deemed sales, and first charge provisi...
Goods and Services Tax : Maharashtra Sales Tax Tribunal (MSTT) launches a website for case updates, hearings, and judgments, replacing physical cause lists...
Finance : Maharashtra amends VAT Rules 2005 to introduce Rule 34A, mandating the publication of pending appeal cases on the common portal. D...
Madras High Court compels Assistant Commissioner (CT) to refund ₹1.14 Cr in excess VAT paid by Madhucon Projects for AY 2008-09, upholding the Single Judge’s order.
This article analyzes if judicial rulings (including Supreme Court’s ‘Arise India’) that declared ‘seller non-payment’ clauses unconstitutional under VAT Acts should apply to similar ITC conditions under GST, like Section 16(2)(c).
Kerala High Court held that printing photographs from digital media is covered under classification SAC 998396 and hence it is taxable under 18% GST. Accordingly, writ petition is dismissed.
The Supreme Court ruled that bona fide purchasing dealers who paid tax to registered sellers cannot be denied Input Tax Credit under the DVAT Act, even if sellers defaulted on tax deposit.
Delhi High Court held that VAT Act and the Finance Act are disparate in character as far as levy and collection of tax is concerned. Thus, demand based on comparison of returns filed under VAT Act and Finance Act is erroneous. Accordingly, appeal of department dismissed.
Madhya Pradesh High Court held that White Petroleum Jelly of IP grade is liable to be classified as a category of drug and medicine under Entry 19-A of Part II, Schedule II of the MP VAT Act. Accordingly, order dated 14.05.2019 quashed.
In Weston Electronics, the reduction on the rate of sales tax on television sets manufactured within the State to 1% whereas television sets imported from outside the State of Gujarat being at 10% was held to be discriminatory in nature and therefore, struck down.
The SEZ Act, 2005, prevails over the Customs Act, 1962, ensuring no export duty is levied on goods transferred from Domestic Tariff Area to Special Economic Zone units.
Explore the key differences between the UAE’s federal VAT and India’s dual GST. Compare tax rates, administration, and complexity in these two tax systems.
The Allahabad High Court quashed a trade tax assessment against Avant Grade Carpets, ruling it was time-barred. The court held that the Revenue’s failure to produce server records supported the taxpayer’s claim of the order being “anti-dated” to meet a statutory deadline.
