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In the facts of the present case, initial assessment…

It is not in dispute that the appellant was granted…

ENTRY TAX — REASSESSMENT - The special leave petition…

Sections 39(2), 43 of Odisha Value Added Tax Act, …

This aspect has already been considered by Hon’ble…

The first part of Entry 71 of the Schedule III to …

The electromagnetic waves are not goods and waves …

As far as the Special Civil Applications are concerned,…

The decision of the authorities below in refusing …

A similar provision defining Proprietor was available…

There is no dispute that vide assessment order dated…

The petitioner has not furnished Forms ‘H’ and other…

This very question has been considered by this Court…

It appears that the Tax Board has not even determined…

The judgment referred to by learned counsel for the…

The delay in filing revision has been considered by…

It is crystal clear that notwithstanding the fact …

In Mohd. Ekram Khan, this Court distinguished the …

In the above said case, it was held that sale of discarded…

After going through the impugned order and other relevant…

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 ...

Assessment under DVAT ACT ...

News & Views 
Process of blocking of E-way Bill and E-invoice generation
CBIC rolls out Automated Return Scrutiny Module for GST returns
5 New Functionality on GST Portal
CBIC clarified on Electronic Cash Ledger raised by EXIM Trade/Customs Brokers
GST Collection In April, 2023 At Record High
GST revenue collection for April 2023 highest ever at Rs 1.87 lakh crore
CBIC to introduce automated GST return scrutiny by next week
KPTCE: Representation on glitches and hardship in payment of taxes & filing of returns
10 NEW Functionality introduced by GSTN on GST Portal
Request to Extend date of ‘Opting for Forward charge’ in case of GTA Services
CBI Arrests A Customs Superintendent & An ACIT
GST Council Newsletter for the month of March, 2023
Coaching sector misappropriates Rs. 14 crores GST collected from students
Handbook of Procedures 2023 (HBP 2023)
Electronic Cash Ledger (ECL) mandatory with effect from 01 April 2023
Foreign Trade Policy 2023 (FTP 2023)
Foreign Trade Policy 2023 announced
GST revenues clock 13% growth Year-on-Year
2nd GST Invoice Registration Portal (IRP) by National Informatics Centre
Key Highlights of New Foreign Trade Policy 2023
AAAR: Works contracts services supplied to Uttar Pradesh Jal Nigam is taxable at 18% GST, since it qualifies as a Governmental Authority.

HC: The condition imposed by the learned Single Bench directing deposit of 20% of the disputed tax is set aside.

HC: Reasonable opportunity ought to be given to a person to show cause and depending upon the facts of each case, further extension of time can be granted by the Assessing Officer.

HC: Section 159(5) clearly gives adequate power to the Assessee to file objection for releasing the bank account or, in the instant case cash-credit facility, thus when there is efficacious relief in …

HC: Section 13(3)(b) of the IGST Act is applicable in respect of services where the physical presence of the service recipient or its representative in India is necessary.

AAR: Since the transfer of property in the goods supplied under first contract is not taking place during the execution of the Works Contract under second contract, the value thereof cannot be included…

AAR: Service provider of motor vehicle hire service has to charge GST on whole amount of bill which includes monthly rental plus night charges plus fuel on mileage basis, and not just monthly rental.

HC: Refund of SGST was processed and disbursed, however, refund of CGST and IGST was not processed despite refund order sanctioning the same.

HC: As per Rule 89 of the CGST Rules, there is no specific requirement that the declaration must be signed in physical mode.

HC: Assessee is providing work contract services under a contract of construction of building of a Hotel wherein transfer of property in goods is involved in the execution of such contract and it has …

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