Skip Navigation LinksHome > VAT > VAT Home

VAT/GST Highlights

The statutory provision of law u/s 33 of the Telangana…

From a reading of the provisions of Section 31(1),…

Whether the petitioner is liable to pay the compounding…

It is clear that any VAT dealer objecting to "any …

It is seen from the impugned order of the Tribunal…

The Tribunal appears to have overlooked the fact that…

On a bare reading of the impugned order under Annexure-3,…

After referring to the verification to be undertaken…

Sections 5A, 10 of Tripura Value Added Tax Act, 2004…

The fact that prior to amendment of section 3(3), …

It is not in dispute that the petitioner has filed…

No show cause notice for the levy of interest was …

Any VAT dealer who executes a contract and opts to…

The preliminary objection raised by the learned Advocate…

Amendment Act 5 of 2015 is curative / declaratory …

Partially the appellant has to be blamed for the present…

Petitioner has sought for direction upon the Director,…

Perusal of section 2(h) of U.P Trade Tax Act clearly…

The Petitioner-company was aggrieved by the fact that…

SARFAESI Act as well as RDB Act are Central Legislations…

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 ...

Central Government specifies M/s Go Airlines (India) Ltd. having its registered office at C/o Britannia Industries Limited, A-33, Lawrence Road Industrial Area, New Delhi – 110035 and TATA SIA Airlines Limited (Vistara) having its registered office at Jeevan Bharti Tower 1, 10th Floor, 124 Connaught Circus, New Delhi – 110001 - S.O. 4024 (E) - Central Sales Tax ...

System based Assessment of mismatch of Annexure 2A-2B in respect of Composition dealers covered under section 16 of DVAT Act 2004 ...

News & Views 
IRS officer Nitin Gupta appointed as New CBDT Chairman
Online gaming may become expensive: 47th GST Council Meet
47th GST Council Meeting Expected Agenda
Taxpayer advised to check if availing ITC as per law while filing GSTR2B
GST Registration cancellation drive by Government of Haryana
Advisory for Authorized Dealer Code (ADC) Bank Account Registration
CBI Arrests 3 Accused Including Superintendents of GST, Customs
GST Council Newsletter for the month of May, 2022
CAs authorised to Appear before GST Authorities- Gorakhpur Commissioner clarifies
New Functionalities for Taxpayers on GST Portal (May, 2022)
e-Invoice services not available for GST taxpayers of Few States today
GST E-Invoice System User Manual for Tax Payers
GST Revenue collection for May 2022 increases 44% year-on-year
Centre Clears Entire GST Compensation Due till 31ST May, 2022
DRI seizes Red Sanders worth Rs. 11.70 crore under Operation Rakth Chandan
Updated schedule of CGST rates on goods as on 01.05.2022
Clandestine procurement & supply of Goods: Gurugram Court grants transit remand of accused
Gorakhpur advocates not allowing CAs to appear before VAT/State GST Authorities
Govt to share details of Commercial Rent/Lease Deed to curb evasion of GST
Gurugugram CA arrest by GST Dept. – Submission by Dept. in Court
NAA: Prescription of time limit under Rule 133(1) and 129(6) are not mandatory and Respondent’s plea regarding non-observance of time limits are untenable.

AAAR: Appellant and HO are different persons under GST law and since all the pre-requisite of supply u/s 7(1)(a) are satisfied, activities by Appellant will clearly constitute supply to HO.

HC: In a scam of such a huge latitude, with all its intricacies, custodial interrogation of the applicant, would be required.

AAR: Tender cannot be considered as single composite supply because the applicant itself has divided the Tender into 4 different supplies.

HC: Variation of amount vide SCN issued subsequent to final quantification of arrears is immaterial for determining the eligibility under the SVLDR Scheme.

HC: Revenue violated the provision of section 73(1) of WBGST Act and Rule 142(1A) of the WBGST Rules as it didn’t issue Form GST DRC-01A , before issuance of Form GST DRC-01.

HC: The assessee is entitled to be enlarged on bail subject to fulfilment of certain conditions, breach of which would result into the cancellation of bail at the prosecution’s behest.

HC: Release of vehicle and goods in question is being directed on depositing of an amount of Rs. 17 lakhs and furnishing bond of Rs. 65 lakhs with revenue.

HC: Upon deposit of 10% of disputed tax amount during pendency of appeals, recovery of any remaining balance is deemed to have been stayed in view of Section 107 of CGST Act.

HC: The reasons assigned could have been more elaborate but that by itself cannot render the impugned orders vitiated.

Top Categories

Decisions (SC/HC/AAR/CESTAT)

SC/HC/AAR/CESTAT/Tribunal Judgments/Rulings/Orders reported in various journals and portals. Updated on realtime basis.

Decisions: STC

Starting from Volume 1. All decisions.

Decisions: TIOL

Parallel citation of TIOL for Judgments reported in TaxCorp(VAT). Updated on realtime basis.

Decisions: Taxmann.com

Parallel citation of taxmann.com for Judgments reported in TaxCorp(VAT). Updated on realtime basis.

Decisions: TMI

Parallel citation of TMI for Judgments reported in TaxCorp(ST). Updated on realtime basis.

Decisions: VST

Starting from Volume 1. Updated weekly.

Decisions: VST-OL

Starting from Volume 1. Updated weekly.

Decisions: TaxSutra(IDT)

Parallel citation of TaxSutra for Landmark Judgments reported in TaxCorp(IDT). Updated on Realtime basis.

Decisions: TaxCorp(ST)

Huge collection of unreported judgments reported exclusively by TaxCorp. Updated on Realtime basis.

LandMark Decisions

Important decisions on Indirect Tax. Updated on realtime basis.

State VAT Acts

All India VAT Acts

State VAT Rules

All India VAT Rules

Circulars and Notifications

Selected Circulars, Notifications and other releases from State VAT authorities. Updated on realtime basis.

News & Views

News, Views and Articles on Indirect Taxes. Updated on realtime basis.