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VAT/GST Highlights

The monthly returns for the annual year 2009-2010 …

The provisions of the Act / Rules have to be applied…

Tax invoice means a particular sale transaction made…

In the definition of “drug” under Section 3 (b) of…

The Hon’ble Apex Court in M/s. Godrej Sara Lee ltd.…

A bare perusal of the record shows that after issuance…

The present facts of the case reveal that the impugned…

Once a security interest of the secured creditor is…

It is evident from a bare reading of Section 22(1),…

A bare perusal of Section 31(1) IIIrd proviso, shows…

It would be evident from the records that the question…

The transport of arecanut was being done by the Assessee…

From perusal of the impugned order, it is evident …

The authorities did not conduct inquiry regarding …

Application which was moved on 27.11.2020 was for …

On conjoint reading of ‘sale price’ and ‘gross turnover’…

Neither on a general principle in law, nor in the …

In view of the provision under Section 238 of IB Code,…

Plainly, ITC is not part of determination of turnover…

In Shalini Steels Pvt. Ltd., the Andhra Pradesh High…

Designated Indian Carrier - M/s SNV Aviation Private Limited (Akasa Air). ...

Amendment in Fourth Schedule of Delhi Value Added Tax Act, 2004 ...

Seek to rescind the Notification No. F.3(107)/Fin.(Exp.-I)/2021-22/DS-I/295 dated the 10th November, 2021 ...

DVAT returns for the quarter ending 31.12.2021 in Form DVAT-16, DVAT-17 and DVAT-48 along with required annexure/enclosures shall stand extended upto 12.02.2022 ...

Clarification on limitation period for Remand Back Cases U/s 34(2) of DVAT Act 2004 ...

Amendments in the Fourth Schedule of the Delhi Value Added Tax, 2004 ...

Amendment in Fourth Schedule of Delhi Value Added Tax Act, 2004 ...

Advised to adhere to the orders of the Hon'ble Supreme Court while dealing with the limitation period in respect of suo motu review, review, rectification, application and objection petition under the various provisions ...

Filling of online return for first quarter of 2021-22-extension of thereof. ...

Seeks to amend Sixth Schedule in the Delhi Value Added Tax Act, 2004 ...

Amendment in Fourth schedule of Delhi Value Added Tax, 2004 ...

Amendment in Fourth Schedule in Delhi Value Added Tax Act, 2004 ...

Circular regarding Order of Hon'ble Supreme Court dated 23-03-2020 for petition (civil) No. 3/2020. ...

Amendments in the Fourth Sechedule appended to S. No 12 and 13 ...

Regarding Assessment of pending cases of mismatch of Annexure 2A-2B under DVAT Act/Rules and pending Assessment of Central Forms (Form-9) under CST Act/Rules in respect of Financial Year 2015-16 ...

News & Views 
SCN Reply - Response to the notice received for payment of tax on GTA services under Reverse Charge Mechanism
SCN Reply - Response to the notice received for disallowance of ITC u/s 16(4).
SCN Reply - Appeal for Release of Temporarily Seized Bank Account under Form GST DRC-22.
Article - Taxation of Real Estate Transactions Under GST: A Comprehensive Overview.
SC to Review if Supplying Crane for Services Constitutes Transfer of ‘Right to Use’
Query - Claiming ITC for Supplier's Late Filing of GSTR-3B.
Query - GST Applicability on Shifting Services of Salt by Truck.
Query - Clarifications on ITC Eligibility and Penalty under GST.
Query - Clarifications on GST Provisions and ITC Eligibility.
SCN Reply - Request for Reconsideration of Penalty Under Section 125 for Non-Filing of Annual Return
SCN Reply - Clarification on Late Fees Applicability for CMP-08 Statement under GST Laws
SCN Reply - Clarification Regarding GST Treatment of Performance-Based Discounts
Query - GST Implications on Purchase and Sale of Goods Outside India through Electronic Platforms.
Query - GST Implications on Transfer of Leased Property (MIDC Property) by a Registered Proprietary Concern.
Query - GST Liability on Sale of JCB Machine.
जीएसटी अपीलीय न्यायाधिकरण (GSTAT) में अध्यक्ष नियुक्त किया गया
Query - GST Provisions and Penalties for Bill Trading or Bogus Invoicing Activities
Query - Input Tax Credit (ITC) Claim Restrictions If Supplier Fails to File GST Return on Time
Article - Input Tax Credit Insights: Special Eligibility and Procedures in GST
Article - Can DRC-01 Be Issued for Claim of Interest Only?
HC : Allahabad High Court Rules on Computation of Limitation for Filing Appeals, Interprets Terms "From", "To", and "Within"

HC : Calcutta High Court Urges "Sympathetic Consideration" for Return Defaults During Covid-19, Holds Invalid SCN Directly Assailable in Writ

HC : Jharkhand High Court Dismisses Writ Seeking Rectification in GSTR-1 and Restraining Recipient from Making Deductions

AAAR : Gujarat AAAR Holds 'Fryums' are Ready to Eat, 'Different Shapes and Sizes Papad' Taxable at 18% GST

HC : Patna High Court: No Supply of Goods in Solid Waste Management Activity, Exempt from GST

HC : Madras High Court Permits Supporting Documents to Explain Turnover Differences Between GSTR-3B and Form 26AS

HC : Calcutta High Court (Jalpaiguri) Revokes GST Registration Cancellation, Holds Suspension/Revocation 'Counter Productive' to Business

HC : Allahabad High Court Dismisses Writ, Upholds Liability, Penalty, and Interest for ITC Wrongly Availed from Non-Existent Firms

HC : Calcutta High Court Directs Proper Officer to Afford 'Reasonable' Opportunity of Hearing, Sets Aside Order for Violation of Natural Justice

HC : Allahabad High Court Calls into Question 'Evidentiary Value' of Driver's Statement for Vehicle Seizure, Directs Penalty Amount Refund

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