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 : The Court held that a genuine buyer cannot lose ITC merely because the seller failed to deposit tax. The key takeaway is that liab...
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...
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 : The High Court held that disputes regarding applicable VAT rate and product processing involved factual questions unsuitable for w...
Goods and Services Tax : The Punjab and Haryana High Court granted regular bail in multiple GST and VAT-related economic offence cases after noting that in...
Goods and Services Tax : Supreme Court considered whether sales of natural gas transported from Andhra Pradesh to Uttar Pradesh constituted inter-State sal...
Goods and Services Tax : The case examined whether purchase tax liability could be enforced when system defects prevented payment. The court held that soft...
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...
The Tribunal held that an investigation report against a supplier is only a starting point for inquiry and not conclusive proof against the assessee. The key takeaway is that additions require independent evidence relating to the assessee’s own transactions
The High Court held that disputes regarding applicable VAT rate and product processing involved factual questions unsuitable for writ jurisdiction. The petitioner was directed to pursue the statutory appellate remedy.
The Punjab and Haryana High Court granted regular bail in multiple GST and VAT-related economic offence cases after noting that investigation and filing of challans were already complete. The Court held that prolonged custody after completion of investigation was not justified.
Haryana Government has introduced a One Time Settlement Scheme for resolving legacy pre-GST tax disputes. The scheme offers waiver of interest, penalty, and relief in certain tax demands for eligible taxpayers.
Supreme Court considered whether sales of natural gas transported from Andhra Pradesh to Uttar Pradesh constituted inter-State sales or intra-State transactions liable to VAT. The dispute arose after Uttar Pradesh treated the sale as completed within the State because gas became ascertainable only at buyers’ factories.
This analysis examines how GST transformed India’s indirect tax regime while continuing to face compliance, technological, and interpretational challenges. It highlights both the achievements and unresolved issues shaping GST’s future.
Explains how Section 16(2)(c) links ITC eligibility to supplier tax payment, causing hardship for bona fide taxpayers even when invoices, payments, and goods are genuine.
The case examined whether purchase tax liability could be enforced when system defects prevented payment. The court held that software issues causing revenue-neutral outcomes made the demand unsustainable.
The Court held that input tax credit cannot be restricted to the month of invoice when business practices require later accounting. It ruled that such restriction defeats the objective of avoiding cascading taxation.
The Court held that input tax credit cannot be denied solely because the selling dealer failed to deposit tax without examining the genuineness of transactions. The matter was remanded for reconsideration of whether the assessee discharged its burden of proof.
