TaxCorp GST/VAT

VAT/GST Highlights

19-09-2024 (2024) TaxCorp(VAT) 31066 (HC-GUJARAT)

Gujarat High Court Grants Relief from Interest and Penalty for Tax Compliance Amid Pandemic Delays - The Gujarat High Court’s decision firmly reaffirms the application of the Amnesty Scheme, stating that external circumstances should not hinder tax compliance once the taxpayer has fulfilled their obligations. It is imperative for the concerned authorities to prioritize the resolution of pending benefits under such schemes, especially considering unforeseen circumstances like the COVID-19 pandemic. Thus, tax payers must ensure adherence to filing and paying obligations while also keeping timely records of communication with tax authorities, especially in times of systemic disruptions.

23-09-2024 (2024) TaxCorp(VAT) 31065 (HC-CHHATTISGARH)

Local Body Tax Legality Affirmed by Chhattisgarh High Court: Constitutional Challenges Dismissed - The Chhattisgarh High Court ruling firmly reinforces the constitutional standing of the Local Body Tax under the 1976 Act. It affirms that higher taxation on interstate goods does not contravene established constitutional principles, so long as such taxation is non-discriminatory. Businesses must ensure compliance with local tax structures while also employing appropriate tax planning strategies in their operations, avoiding unjustified claims against state taxation frameworks.

04-09-2024 (2024) TaxCorp(VAT) 31064 (HC-AP)

CST Tax Relief: Andhra Pradesh High Court Provides Waiver Amid C-Form Challenges - The Andhra Pradesh High Court's decision underscores the judiciary's commitment to equity in tax administration. It compels tax authorities to treat all applicants fairly, regardless of the timing of their petitions, thus providing a clear actionable guideline. Dealers facing challenges with C-Forms can now reapply with the assurance that their situations will be evaluated on merit, fulfilling specified documentation requirements as directed by the court.

16-09-2024 (2024) TaxCorp(VAT) 31063 (HC-P&H)

Constitutional Scrutiny: Haryana VAT Act's Pre-Deposit Rule Invalidated by Court Directive - The ruling emphasizes the necessity for balanced legal requirements that do not impede rightful access to appellate justice. Therefore, it renders actionable advice for assesses: they should advocate for hearings without pre-deposits under similar conditions, continually referencing this decision to underscore their claims. This judicial path promotes an equitable framework that can ease the burden on individuals facing unjust security requirements.

10-09-2024 (2024) TaxCorp(VAT) 31062 (SC)

Court Nullifies Recovery Notice Against Company Directors Due to Lack of Legal Basis for Dues Collection - The decision underscores the legal principle that the liability of directors for a company's dues can only be invoked post liquidation as stipulated by Section 12(1) of the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950. This ruling serves as a reaffirmation of directors' protection against unjust claims against personal assets, stressing that due legal processes must be adhered to prior to any recovery efforts being made against them. It necessitates careful consideration of statutory frameworks and reinforces the imperative of not issuing recovery notices in the absence of substantial legal backing.

07-08-2024 (2024) TaxCorp(VAT) 31061 (HC-AP)

Tax Waiver Requests Approved: Non-Production of C-Forms Not a Bar for Valid Applications - In light of this ruling, it is vital for petitioners who seek waiver of tax under these provisions to ensure that they fulfill the requisite documentation demands, regardless of timing. Tax authorities must now reevaluate claims for waivers based on merits and provided evidence, thereby ensuring fair treatment across all applicants without regard to submission timelines. This decision supports a more comprehensive review process, compelling greater scrutiny on adherence to CST regulations rather than mechanical compliance with deadlines.

04-09-2024 (2024) TaxCorp(VAT) 31060 (HC-GUJARAT)

Legal Decision on Revival of VAT and CST Registrations Stymied by Non-Delivery of Cancellation Orders - The ruling explicitly delineates that for cancellation orders to hold any validity, proper service must be executed. Given the court’s recognition that the cancellation orders were never served, it establishes a critical precedent regarding the necessity of communication from tax authorities to registered entities. Consequently, all tax entities facing similar predicaments should ensure diligent communication with tax authorities and maintain adequate documentation regarding compliance efforts, as this case signifies the importance of formal procedures in administrative actions.

06-09-2024 (2024) TaxCorp(VAT) 31059 (HC-GAUHATI)

Misplacement of Files by Tax Officials Delays Rs. 37.87 lakh Refund; Court Mandates Payment with Interest - In light of the current decision, it is imperative for the tax authorities to establish a streamlined process for refund approvals that minimizes bureaucratic delays, ensuring that taxpayers receive their entitled refunds promptly. Taxpayers should proactively document all communications regarding refund claims while remaining informed of their rights to statutory interest on delayed payments.

17-09-2024 (2024) TaxCorp(VAT) 31058 (SC)

High Court Upholds Validity of Assessment Order Under Delhi Tax on Luxuries Act Regarding Club and Association Services - In light of the High Court's decision, entities operating under the Club and Association service model should proactively reassess their tax compliance strategies. The ruling mandates that future assessments should not rely on past precedents that have now been nullified by the recent interpretation of the law. Taxpayers in similar sectors should prepare documentation and critical analyses that align closely with the observations made in this ruling. Continuous monitoring of any amendments to the legislation or relevant precedents is advisable to ensure compliance and optimize tax positions.

09-09-2024 (2024) TaxCorp(VAT) 31057 (HC-BOMBAY)

Legal Decision Summary and Analysis: Attachment Dispute Involving Multi-State Co-operative Bank and Sales Tax Department - In light of the court's findings, it is imperative for the Sales Tax Department and similar entities to rigorously adhere to the procedural requirements set forth in the Maharashtra Land Revenue Code. Failure to do so not only undermines their claims but also potentially jeopardizes recovery efforts in future cases. Tax authorities must ensure that all actions, particularly attachment orders, are duly supported by compliance with established procedures to maintain their statutory priority.

11-09-2024 (2024) TaxCorp(VAT) 31056 (HC-ORISSA)

Supreme Court Addresses Entry Tax Applicability on Non-Motorized Tractor Trailers - The ruling underscores the necessity for clear understanding and interpretation of statutory definitions vis-à-vis taxes such as entry tax. As per the conclusion drawn in this case, it is imperative for manufacturers and businesses dealing with goods that might straddle the definitions of motor vehicles and vehicles to conduct thorough assessments of product classifications under applicable laws. This will not only deter unwarranted tax liabilities but ensure compliance with statutory regulations.

09-09-2024 (2024) TaxCorp(VAT) 31055 (HC-AP)

Court Decides on Time Limitation for Sale Void Orders under AP General Sales Tax Act, Ruling in Favor of Taxpayer - The court ruled in favor of the petitioner by invalidating the order dated 14.09.2007, emphasizing the importance of due process prior to imposing tax liabilities. Tax authorities are notably required to conduct thorough investigations to ascertain personal liabilities before launching recovery efforts. Such procedural safeguards are crucial for maintaining the integrity of tax collection processes, ensuring they are fair and legally sound.

20-08-2024 (2024) TaxCorp(VAT) 31054 (HC-UTTARAKHAND)

Unlawful Tax Assessment Order Cancelled: Applicability of 2012 Notification in Goods Transportation Case Clarified - In light of the ruling, it is evident that for future assessments regarding goods transport, authorities must adhere strictly to the laws in effect on the date of any given transaction, rather than imposing retroactive application of subsequent statutory changes. Taxpayers should ensure they have clarity on obligations corresponding to the effective date of regulations to avoid undue liability.

07-08-2024 (2024) TaxCorp(VAT) 31053 (HC-UTTARAKHAND)

Tribunal Strikes Down Ex Parte Penalty Order for Invalid Import Declaration - The Tribunal's decision indicates that a penalty cannot be justified in circumstances where proper processes for documentation are subsequently provided, especially when the revenue authority fails to contest their legitimacy. Assessees should ensure compliance with statutory documentation requirements and maintain thorough records, particularly when goods are at risk of being seized, to leverage procedural protections effectively in tax disputes.

05-08-2024 (2024) TaxCorp(VAT) 31052 (HC-UTTARAKHAND)

Legal Crux of Demand for Security in Import of Exempted Raw Materials: Tribunal's Justification Questioned - The Tribunal's ruling emphatically underscores the principle that security demands must be backed by substantial evidence indicating an intention to evade taxes. Importers of exempt goods must ensure that all necessary documentation is accurately prepared and submitted, as acknowledgment of such documents by the department strengthens the case against arbitrary demands for security.

To mitigate future disputes, importers should maintain comprehensive records and be proactive in confirming that their goods fall under the exempt category, thus averting undue scrutiny from tax authorities.

09-08-2024 (2024) TaxCorp(VAT) 31051 (HC-MADRAS)

Petitioner Mills’ Voluntary Payment of State Advisory Price (SAP) to Cane Growers Declared Non-Taxable in Landmark Ruling - The judgment illustrates a pivotal distinction within tax legislation concerning the nature of voluntary payments. It firmly establishes that payments made voluntarily, even if under perceived compulsion, do not constitute valid considerations for turnover calculations, thereby providing clarity for taxpayers navigating similar tangential relationships with suppliers.

04-09-2024 (2024) TaxCorp(VAT) 31050 (SC)

Legal Dispute Over Seizure Order: High Court Mandates Partial Tax Deposit Amidst Pending Proceedings - The High Court’s decision underscores the importance of swift action in tax disputes while balancing taxpayer rights. The proactive approach required from the State Department reflects a renewed commitment to uphold the principles of justice through expedient administrative processes. Taxpayers are encouraged to promptly comply with the Court's directives to safeguard their interests and ensure smooth resolution of ongoing disputes.

30-07-2024 (2024) TaxCorp(VAT) 31049 (SC)

Legal Requirement for SCN Prior to Penalty Imposition Affirmed by High Court - The ruling reinforces the critical necessity for the issuance of a show-cause notice prior to imposing penalties under the Karnataka Value Added Act, 2003. As a result, tax authorities must ensure compliance with procedural safeguards to uphold the principles of natural justice. Taxpayers should be vigilant about their rights and ensure they receive the requisite notices and opportunities to challenge any proposed penalties before final decisions are issued.

04-09-2024 (2024) TaxCorp(VAT) 31048 (HC-MADRAS)

Court Rules on Non-Taxability of Pre-Cutoff Work Contracts under Central Sales Tax Act - The court's rulings clarify that work contracts executed before the 11.05.2002 cutoff cannot be assessed under the amended provisions of the Central Sales Tax Act. This decision underscored the principle of non-retroactivity in statutory tax legislation, thus establishing precedents for similar types of contracts. For stakeholders, it is imperative to document work contracts and date stamps judiciously, ensuring they can provide effective evidence in case of future disputes regarding tax liabilities stemming from contract execution dates.

02-09-2024 (2024) TaxCorp(VAT) 31047 (HC-MP)

Legal Crux of M.P. VAT Assessment Dispute: Court Reiterates Appeal Process and Limitation Principle - In light of the current decision, it is imperative for assessees under the M.P. VAT regime to be diligent in raising all relevant issues, including limitations, at the earliest opportunity during the initial appeal processes. The decision underscores the significance of exhausting available administrative remedies prior to seeking judicial intervention. Consequently, those facing similar assessments should meticulously document their appeals and ensure adherence to procedural timelines to safeguard against adverse rulings.

23-02-2024 NOTIFICATION No. S.O. 834(E)

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

28-09-2022 NOTIFICATION No. F. No. 3(15)/Fin.(Exp.-I)/2022-23/DS-I/780

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

01-08-2022 NOTIFICATION No. F. 10/21/2022-23/SRD/Fin/1920-1929

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

03-02-2022 CIRCULAR NO. 03 of 2021-22

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 ...

17-12-2021 Circular No. F. No.5(4)Misc./L&J/2018-2019/2340-45

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

01-12-2021 NOTIFICATION No. F.10/45/2021-22/SRD/Fin/3221-3231

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

10-11-2021 NOTIFICATION No. . F. 3(107)/Fin.(Exp.-I)/2021-22/DS-I/295

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

02-08-2021 Circular No. F.3(636)/Policy/VAT/2026/657-64

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 ...

18-08-2021 Circular No. F.7(420)/VAT/Policy/2011/PF/726-31

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

24-03-2021 NOTIFICATION No. F. 5(54)/Policy/VAT/2013/PF/491-502

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

30-07-2020 NOTIFICATION No. F. 3(20)/Fin.(Rev-I)/2020-21/DS-IV/39

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

09-06-2020 NOTIFICATION No. F.3(10)/Fin.(Rev-I)/2020-21/DS-VI/178

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

15-05-2020 Circular No 03/2020/21

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

04-05-2020 No. F.3(1) Fin.(Rev-I)/2019-20/DS-VI/149

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

05-03-2020 Circular No. 09 OF 2019-20

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

Article - Recent Updates from GSTN: ITC Reversal, Invoice System, and Data Management

Article - ITC Blocking under Rule 86A is Not a Tax Collection Tool: Verdict by Delhi High Court

Query - Applicability of Rule 86B of CGST on Recharge Services with Low Profit Margins

Query - GST Applicability on the Sale of Agricultural Produce like Soybeans and Cotton

Query - Procedure and Remedies for Voluntary Payments and Appeals Under GST Including Draft Replies

Query - Refund Issues for Sensitive Commodities Under GST - Pan Masala and Tobacco

Query - Applicability of Rule 86B of GST to Various Business Entities

Query - Filing NIL GSTR-3B for Goods Transport Agency (GTA) Under Reverse Charge Mechanism

Query - Understanding GST Rates for Electrical Contract Services to Government Bodies

Query - Mandate for E-Invoicing for Turnover Exceeding Rs. 5 Crores

Article - Modifications Introduced in the Goods and Services Tax Act by the Finance (No. 2) Bill 2024

Article - GST Compliance Schedule for October 2024

Article - Key GST Actions for FY 2023-24: Essential Steps Before Filing October 2024 Returns

Article - October 2024 Tax and GST Compliance: Key Deadlines and Requirements

Article - Flexibility in ITC Claims for FYs 2017-2021

Article - Government Announces Implementation Dates for 44 Amendments in GST Legislation

Article - RCM Liabilities on Procurement of Inputs and Input Services from Non-Registered Vendors in India

Article - RCM on Inbound Sea/Air Freight : Case Studies

Article - Suspension of GST Recovery on Seigniorage Fees and Mining Leases by Madras HC Awaiting Supreme Court Verdict

Article - GST on Renting Immovable Properties: Regulations, Exemptions and Checklists

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03-10-2024 (2024) TaxCorp(IDT) 9632 (Excise)

CESTAT : CESTAT Ahmedabad Declares Mixing of Fine Crumb Rubber Not Manufacturing, Quashes Demand as Time Barred

03-10-2024 (2024) TaxCorp(IDT) 9631 (Excise)

CESTAT : CESTAT Chennai Declines Demand on CENVAT Credit for Service Tax on Overseas Payments Citing Limitation

02-10-2024 (2024) TaxCorp(IDT) 9626 (GST)

HC : Allahabad HC Upholds Mahaveer Trading Precedent, Quashes Demand Order; Remands Case to Deputy Commissioner for Assessee's Response

02-10-2024 (2024) TaxCorp(IDT) 9625 (GST)

HC : Appellate Authority's Obligation: Ensuring Fair Hearing Before Enhancing Tax Liability

02-10-2024 (2024) TaxCorp(IDT) 9624 (GST)

HC : Andhra Pradesh High Court Clarifies Authorization Requirements Under CGST Act for Assessing Unregistered Persons

02-10-2024 (2024) TaxCorp(IDT) 9623 (GST)

HC : Rajasthan High Court Rescinds GST Registration Cancellation, Upholds Right to Appeal Given Illness

02-10-2024 (2024) TaxCorp(IDT) 9622 (GST)

HC : Gujarat High Court Orders Release of Assessee's Bank Accounts by Nullifying Summary Attachment Due to Inadequate Justification

30-09-2024 (2024) TaxCorp(IDT) 9617 (Service Tax)

SC : Supreme Court Upholds Service Tax Levies on DTH Services: Telecom Companies' Appeals Dismissed

30-09-2024 (2024) TaxCorp(IDT) 9616 (Customs)

CESTAT : CESTAT Chandigarh Rules in Favor of Assessee on Countervailing Duty Exemption and Refund

30-09-2024 (2024) TaxCorp(IDT) 9615 (Excise)

CESTAT : CESTAT Ahmedabad Upholds Concessional Central Excise Duty for 100% EOU on By-Products Despite Revenue's Audit Claims

01-10-2024 (2024) TaxCorp(IDT) 9609 (Customs)

SC : Bank Guarantee Discontinuation Permitted by Supreme Court Amid Protracted Legal Dispute and Financial Turmoil

01-10-2024 (2024) TaxCorp(IDT) 9591 (GST)

SC : Supreme Court Upholds Calcutta HC Decision on Electronic Credit Ledger, Leaving Legal Question Open for Future Resolution

26-09-2024 (2024) TaxCorp(IDT) 9590 (Service Tax)

HC : Gauhati HC Strikes Down Service Tax Recovery Order as Notice Remained ‘Undelivered’ and Violated Natural Justice Principles

26-09-2024 (2024) TaxCorp(IDT) 9589 (Customs)

HC : Bombay High Court Orders Refund for Exporter Wrongfully Charged Amid Allegations of License Misuse

25-09-2024 (2024) TaxCorp(IDT) 9583 (GST)

HC : Gujarat High Court Rectifies Effective Date for Notification 54/2018-CT in Cosmo Films Review

25-09-2024 (2024) TaxCorp(IDT) 9582 (GST)

HC : Bombay High Court Overturns Appellate Authority's Ruling on Appeal Delay, Orders Fresh Hearing for Assessee

25-09-2024 (2024) TaxCorp(IDT) 9581 (GST)

HC : Delhi HC Rules on GST Applicability for Battery Energy Solar Systems, Rejects Binding Clarification from SECI

25-09-2024 (2024) TaxCorp(IDT) 9580 (GST)

HC : Technical Glitch in GST Reporting Leads Delhi HC to Remand Revenue Demand Case for Fresh Consideration

01-10-2024 (2024) TaxCorp(IDT) 9576 (GST)

SC : Bank Account Freeze Lifted by Supreme Court: Clarifies Legal Stand on SEZ Operations for Gem and Jewellery Activities

25-09-2024 (2024) TaxCorp(IDT) 9574 (Excise)

CESTAT : CESTAT Mumbai Grants Rs. 30 Lakhs CENVAT Credit Refund Amid Transition to GST, Overturns Revenue’s Rejection on Legal Grounds

23-09-2024 (2024) TaxCorp(IDT) 9568 (GST)

HC : Madras High Court Rules Against Unjust Recovery Notices Linked to Best Judgment Assessments

23-09-2024 (2024) TaxCorp(IDT) 9567 (GST)

HC : Gauhati HC Declares Notification No. 56/2023-CT Ultra Vires Central Act, Invalidating Demand Orders for FY 2018-19 and FY 2019-20

23-09-2024 (2024) TaxCorp(IDT) 9566 (Customs)

SC : SC Upholds CESTAT’s Ruling, Dismisses Revenue’s Appeal on Customs Duty Classification and Show Cause Notices

23-09-2024 (2024) TaxCorp(IDT) 9565 (Customs)

CESTAT : CESTAT Chennai Upholds Classification of Brake Pad Manufacturing Materials Under CTH 6813 8900, Denies Assessee’s Claim for Binding Material Classification

23-09-2024 (2024) TaxCorp(IDT) 9564 (Service Tax)

SC : Supreme Court Upholds CESTAT Ruling on Service Tax Liability for Management of Parks and Roadside Plantations

23-09-2024 (2024) TaxCorp(IDT) 9563 (Service Tax)

HC : Bombay HC Orders Restoration of Siemens’ Statutory Appeal, Underscoring Minor Procedural Deficiencies

23-09-2024 (2024) TaxCorp(IDT) 9562 (Service Tax)

CESTAT : CESTAT Kolkata Rules in Favor of Assessee, Nullifies ₹13.77 Crores Service Tax Demand on Cargo Handling Services Related to Ash Transportation

23-09-2024 (2024) TaxCorp(IDT) 9561 (Service Tax)

SC : Supreme Court Overrides CESTAT Decision, Revives Revenue's Service Tax Demand against Distributor of HP Indigo Printers

25-09-2024 (2024) TaxCorp(IDT) 9560 (VAT)

HC : Kerala HC Overturns KVAT Tribunal Ruling, Upholds Manufacturer's Pricing Practices for Stock Transfers

01-10-2024 (2024) TaxCorp(IDT) 9557 (VAT)

SC : SC Quashes Recovery Notice Against Director Under Uttarakhand VAT Act: Sets Precedent on Liability of Directors in Company Liquidation Cases

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