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VAT/GST Highlights

What transpires from the decision of the Supreme Court…

The Supreme Court in M/s Modi Naturals Ltd. Vs. The…

Upon a perusal of the orders passed by the Assessing…

It is recorded that assessee, M/s. Chimco had declared…

The clear findings as recorded by the Court, in which…

It appears that the Tribunal has imposed the condition…

The learned Judge, after having considered the submission…

There are no reason to interfere with the impugned…

The issue raised by the applicant needs to be adjudicated.…

In Central Bank of India’s case, it was held by the…

In view of the provisions of Section 73(4) of the …

In the light of legal position enunciated hereinabove,…

The Supreme Court dismissed the application for extension…

There cannot be automatic vacation of stay granted…

Aggrieved by the order of Single Judge, the present…

Jharkhand VAT - Sections 9(2), 140(1) - It further…

Kerala VAT Act - Sections 25(1), 47(6) - The records…

It may be noted that Commissioner also clarifies the…

Section 3 of the Tamil Nadu Stamp Manual is the charging…

A plain reading of Section 26-E would show that once…

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 
Representation on deficiency in GST Portal functioning
Article - Document Identification Number (DIN) under GST.
Query - GST Exemption Applicable for Services Related to Imported Agricultural Produce, Madras High Court Rules.
Reply to SCN - Excess ITC claimed on post-sales discounts
Query - Eligibility for Input Tax Credit (ITC) in Case of Delayed Invoice Issuance.
Article - Understanding the Implications of Related Person Transactions under GST Law.
Trends and Growth In GST Collection
Query - Applicability of GST on Advance Payments Received for Services Yet to be Rendered.
SCN Reply - Reply to Show Cause Notice for Not Obtaining Registration as a Goods Transport Agency under GST
Query - Important GST Requirements After Crossing Rs. 100 Crore Turnover Threshold.
Query - Rectifying Wrong GST Credit Due to State Mismatch.
Article - Managing Input Tax Credit (ITC) Transitions and Reversals in GST.
SCN Reply - Reply to the Notice for Rejection of Refund Application filed under Section 54(3)(ii) of the CGST Act.
March 2024 GST Revenue Hits ₹1.78 Lakh Crore
Query - GST Applicability on Electricity Charges Reimbursed to a Landlord by a Factory Tenant.
Reply to SCN - Appeal against Reversal of Input Tax Credit due to Retrospective Cancellation of Supplier's Registration.
Article - Navigating GST Refunds for Startups and Businesses Receiving International Payments through Online Gateways.
Query - Can an Exporter Claim Interest on Delayed Refund Due to DGGI Investigation?
Reply to SCN - Waiver of Penalty under Section 126 of the CGST Act
Article - Navigating the Complexities of GST Refund.
HC - Madras HC Clarifies Time-Limit for GST Audit, Commences from Date of Furnishing Records and Documents.

HC - Bombay HC Declares Denial of IGST Refund on Consignment/Exhibition Exports Due to GST Portal Incompatibility as "Illegal.

HC - Tripura HC Clarifies 'Intimation' in Form GST DRC-01A as Pre-Adjudication Notice under GST Act.

HC - Delhi HC Rules Against Retrospective Cancellation of GSTIN Merely for Non-Filing of GST Returns.

HC - Bombay HC Issues Notice on GST Challenge for Co-insurance and Re-insurance.

Bombay High Court: Allegation of Coercion During Search a 'Factual Dispute', Cannot be conclusively ascertained or gone into in the proceedings of a writ petition.

HC - Bombay High Court Issues Notice on Plea Challenging GST Registration Cancellation and Subsequent Demand Order.

HC - Madras High Court Rules on Cross-Empowerment and Jurisdiction in GST Proceedings.

HC - Orissa High Court Stays Recovery Due to Non-Constitution of GSTAT.

HC - Delhi High Court Quashes Assessment Order for Non-Application of Mind by Proper Officer.

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