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VAT/GST Highlights

The High Court was in error. The appellant is not …

The order impugned in the present petition has been…

The purpose of assessment under the taxing enactment…

There are no merits in the present Writ Appeal. It…

The Law on the subject is settled in terms of the …

The appellant appeared before the respondent and submitted…

It is not in dispute that a survey was conducted on…

The learned Special Government Pleader also fairly…

Sections 12(1)(c), 15 of Tamil Nadu Value Added Tax…

Section 12(2) of Tamil Nadu Value Added Tax Act, 2006…

The provisions of Section 22 of the Act of 2005 would…

The petitioner will appear before the Assessing Officer…

Petitioner had challenged the clarification obtained…

The issue that has been raised in the present appeal…

The U.P. Trade Tax Act not only covers the field of…

It is an admitted fact that Tata Steel Ltd. purchased…

VALUE ADDED TAX — ENTRIES IN SCHEDULE - The emulsified…

Section 42(3) of Tamil Nadu Value Added Tax Act, 2006…

It is abundantly clear that IOCL is, by providing …

The appellant – Tata Motors Limited was liable to …

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 
CBI Arrests GST Commissioner (Appeals), Guwahati in A Bribery case
Monthly GST revenues more than ₹ 1.4 lakh crore for seven months in a row
GST fraud worth ₹824 cr by insurance companies detected
Foreign Trade Policy extended for six months i.e. upto 31st March, 2023
ICAI Suggestions on Draft Form GSTR-3B
India-UAE CEPA makes significant positive impact on India-UAE trade
Foreign Trade Policy extended for six months
No change in Export Policy of Par Boiled Rice and Basmati Rice
Fact Sheet on Amendment in India’s export policy on Rice
Better utilize AI, data-analytics & other technologies to identify tax evasion
GST Council Newsletter for the month of August, 2022
No further extension of Maharashtra Amnesty Scheme 2022
E-Waybill for Gold provisioned in e-Waybill system
8 New Functionalities for Taxpayers on GST Portal (August, 2022)
Repeated Arrest of GST Officials by Local Police: Commissioner writes to Chief Secretary
Fake ITC on bogus invoices – Navi Mumbai CGST arrests one person
CGST Mumbai busts Rs. 142 Crore fake GST invoice racket
Monthly GST revenues exceeds ₹ 1.4 lakh crore for sixth months in a row
Proposed SCOMET Policy for export of drones/UAVs
Cabinet approves amendment to export policy for Wheat or Meslin Flour
Dispute involving Form E-1 non-issuance not 'contractual-dispute' amenable to arbitration; Remands matter

HC: Revenue is directed to give personal hearing to Assessee with at least 7 days advance notice.

HC: Since the audit proceedings u/s 65 of the Act has already commenced, it is but appropriate that the proceedings should be taken to the logical end. The proceedings initiated by the Anti Evasion and…

HC: The impugned notice is almost a show-cause notice and same is neither without jurisdiction nor there is any procedural irregularities nor the impugned proceeding has been initiated in contravention…

HC: In view of the categorical pronouncement by the Hon’ble Supreme Court, there is absolutely no scope for this Court to continue with the interim order passed earlier.

HC: A party can pay 10% of the disputed Tax either using the amount available in the Electronic Cash Ledger or the amount available in the Electronic Credit Ledger.

HC: Revenue is directed to pass a final order within 3 weeks in writ challenging Revenue’s action in not disposing appeal filed on March 27, 2019.

HC: The petitioner is entitled to the benefit of Notification, in particular clause (iii) since refund application has been filed on May 02, 2020.

HC: If order passed by Assistant Commissioner of State Tax, is to stand confirmed, it tantamount to recovery of 200% tax and 100% penalty and Revenue would not be justified in recovering taxes twice on…

HC: Where the issue has been finally decided by passing final order, that final order would alone be construed as precedent and not an interim order passed in some of the cases as they do not decide the…

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