TaxCorp GST/VAT

VAT/GST Highlights

12-03-2025 (2025) TaxCorp(VAT) 31227 (HC-MADRAS)

Tax Proceedings Timeframe in TNVAT Act: Madras High Court Rules on Limitation and Vagueness in Notices - The Madras High Court's ruling establishes that the limitation period for initiating proceedings under Section 27 of the TNVAT Act begins from the date of re-assessment, affirming that the proceedings in question were not time-barred. Furthermore, the court's decision to quash the impugned assessment order due to the vagueness of the notice underlines the critical necessity for detailed and clear notices in legal proceedings. This necessitates that the assessing officers ensure compliance with principles of natural justice while issuing notices to facilitate a defense and support the integrity of the assessment process.

11-03-2025 (2025) TaxCorp(VAT) 31226 (HC-CHHATTISGARH)

Chhattisgarh High Court Rules on Retrospective Application of CST Act Amendments - The High Court's ruling affirms that the petitioner company remains exempt from the requisite C-Form documentation based on earlier notifications. They are entitled to maintain this exemption until April 17, 2013, based purely on the stipulations outlined in the notification dated November 7, 1997. As a result, companies in similar circumstances may leverage this precedent to uphold prior exemptions against later regulatory changes, bolstering planning strategies to mitigate tax liabilities efficiently.

05-03-2025 (2025) TaxCorp(VAT) 31225 (HC-MADRAS)

Madras High Court Reinstates Exemption for Exercise Notebooks Under Tamil Nadu Value Added Tax Act - The decision of the Madras High Court underscores the entitlement of the notebooks manufactured by the petitioner, classified as 'student exercise books', to the exemption under the Tamil Nadu Value Added Tax Act, 2007. This ruling not only corrects previous erroneous interpretations but also reinforces the legal standards governing exemptions applicable to educational materials. Consequently, tax assessments must align strictly with defined legislative terms, ensuring that manufacturers following statutory guidelines remain protected against wrongful denial of benefits.

11-03-2025 (2025) TaxCorp(VAT) 31224 (HC-MP)

Madhya Pradesh High Court Rules That Charitable Hospitals Are Exempt from Commercial Tax on Medicine Supplies - The Madhya Pradesh High Court's ruling serves as a significant precedent for charitable hospitals asserting their tax-exempt status regarding the supply of medicines under the Madhya Pradesh Commercial Tax Act, 1994. The court's findings firmly establish that charitable and non-profit activities performed by such institutions do not meet the criteria for being classified as a commercial enterprise. Consequently, organizations that engage in similar charitable services should ensure their operational model emphasizes the non-business nature of their activities to avoid tax liabilities effectively.

10-03-2025 (2025) TaxCorp(VAT) 31223 (HC-ORISSA)

Court Overturns Penalties on Power Generation Firm for Misuse of Goods Purchased Under Form-C - The judgement underscored the necessity for clear evidence before imposing penalties for the alleged misuse of goods associated with Form-C procurements. Legal authorities must avoid overly stringent interpretations of Section 13, allowing for legitimate usage of materials in constructing plants for electricity generation. Stakeholders in industries concerning power generation are urged to ensure compliance with appropriate regulations while maintaining meticulous records of goods usage to preempt potential disputes concerning misrepresentation or misuse allegations.

13-02-2025 (2025) TaxCorp(VAT) 31222 (HC-Tripura)

Reopening of Tax Assessments: Tripura High Court Emphasizes Disclosure Obligations in Writ Petitions - The ruling from the Tripura High Court strongly establishes the requirement that any individual or entity seeking judicial relief under Article 226 must provide a complete disclosure of all pertinent facts. The court’s position reflects that any suppression of material facts can lead to immediate dismissal of the petition. Consequently, it is imperative for petitioners to fully disclose prior proceedings and any relevant notifications or orders to avoid adverse outcomes.

04-03-2025 (2025) TaxCorp(VAT) 31221 (HC-KARNATAKA)

Karnataka High Court Affirms Denial of Tax Exemption Due to Non-Compliance - The decision of the Karnataka High Court serves as a critical reminder for assessees regarding the importance of strict compliance with the evidentiary and procedural mandates established in the CST Act and related regulations. The court's ruling underscores the necessity for taxpayers seeking tax exemptions under Section 5(3) to diligently adhere to the requisite documentation and evidentiary requirements to demonstrate their eligibility for such exemptions. Tax planners and assessees should ensure meticulous documentation of transactions intended for export, including compliance with all relevant statutory requirements, to avoid potential denials of claimed exemptions.

03-03-2025 (2025) TaxCorp(VAT) 31220 (HC-KARNATAKA)

Upholding Input Tax Credit Rectification Rights Despite Potential Revenue Impact - This ruling distinctly emphasizes that taxpayers seeking rectification of Input Tax Credit must take proactive measures to submit their claims within the confines of reassessment proceedings, underlining the need for vigilance regarding the timelines and processes established by the law. Moreover, bona fide claims should be facilitated to maintain equity within tax regulations and taxpayer rights.

18-02-2025 (2025) TaxCorp(VAT) 31219 (HC-BOMBAY)

Bombay High Court Upholds Attachment Order for Non-Payment of Tax Dues Against Nominee of Deceased Property Owner under VAT Act - In light of the court's decision, it is evident that mere nomination does not equate to ownership rights, emphasizing the need for adherence to inheritance laws. Legal heirs must take note of succession implications during property transfers, particularly in the context of outstanding tax liabilities.

05-03-2025 (2025) TaxCorp(VAT) 31218 (HC-GUJARAT)

Court Ruling Prohibits Attachment of Directors' Personal Assets Under Gujarat VAT Act: Corporate Veil Remains Intact - In light of the current legal ruling, directors of companies must be assured that their personal assets cannot be targeted to settle the financial obligations of the corporation without clear, actionable evidence of wrongdoing. This decision serves as a crucial precedent affirming the sanctity of the corporate structure and the protective doctrine of limited liability. Structures should be developed to ensure compliance with corporate governance principles while maintaining distinct separateness from the personal assets of directors.

04-03-2025 (2025) TaxCorp(VAT) 31217 (HC-CALCUTTA)

Legal Crux Established by Calcutta High Court: Upholding Best Judgment Assessment with Opportunity for Factual Verification - Based on the current ruling by the Calcutta High Court, it is imperative for the petitioner to take immediate action by preparing to present the relevant documents to the West Bengal Commercial Taxes Appellate and Revisional Board. The fresh consideration of all issues, as mandated by the court, presents a critical juncture for the taxpayer to substantiate their claims and potentially mitigate any unfavorable assessments.

03-03-2025 (2025) TaxCorp(VAT) 31216 (HC-P&H)

Punjab and Haryana High Court Affirms Final Opportunity for Submission of Form 'C' Declarations to Secure Concessional Tax Rate - The High Court's ruling emphasizes that fairness in tax proceedings is paramount, granting the appellant one final opportunity to submit Form 'C' within a two-week time frame. This decision reinforces the importance of procedural compliance while allowing a chance for rectification. Stakeholders are encouraged to adhere strictly to documentation timelines to avoid similar pitfalls.

03-03-2025 (2025) TaxCorp(VAT) 31215 (HC-KERALA)

Kerala High Court Cancels Penalty for Tax Evasion, Upholds Minimal Fine on Gold Seizure Case - The Kerala High Court has set a significant precedent with its ruling, emphasizing that the imposition of penalties under fiscal laws must be predicated on substantial evidence of wrongdoing. In this case, a thorough review of circumstances led to the understanding that taxes were duly paid under a compounded system, and no evidence of tax evasion or sales suppression was present. Consequently, the ruling to affirm a minimal penalty of Rs. 10,000 under Section 67(1)(j) of the KVAT Act reflects an equitable judgment, aligning with principles of fairness in tax administration.

24-02-2025 (2025) TaxCorp(VAT) 31214 (HC-P&H)

Legal Ruling on Re-Assessment Permission Validity: Punjab and Haryana High Court Addresses Natural Justice Concerns - The ruling by the Punjab and Haryana High Court affirms the administrative discretion afforded to tax authorities, particularly emphasizing their right to approve re-assessment orders without requiring pre-approval hearings for affected taxpayers. Consequently, taxpayers should recognize the limits of their rights during sanction proceedings, strategically understanding when their opportunity for contesting decisions may arise.

20-02-2025 (2025) TaxCorp(VAT) 31213 (SC)

Supreme Court Affirms Classification of Charger as Accessory to Cell Phone, No Interference with Valuation Methodology - Taking into account the Supreme Court's unwavering stance, it is imperative for businesses engaged in the sale of electronic goods to meticulously classify their products and accessories for appropriate tax valuation. Companies should ensure that their packaging clearly distinguishes between primary products and accessories to mitigate any potential disputes with tax authorities.

25-02-2025 (2025) TaxCorp(VAT) 31212 (HC-CALCUTTA)

Legal Summary of Calcutta High Court Decision on Output Tax Liability Due to Eligibility Certificate Rejection - The decision rendered by the Calcutta High Court serves as an important reminder for taxpayers regarding the stringent requirements associated with eligibility certificates under the West Bengal Value Added Tax Act. Taxpayers should ensure timely renewals of eligibility certificates and strictly adhere to compliance requirements detailed in relevant rules, particularly Rule 180, to avoid unexpected tax liabilities. Any lapse in renewing such certificates can lead to significant financial repercussions.

03-03-2025 (2025) TaxCorp(VAT) 31211 (HC-BOMBAY)

Bombay High Court Affirms Trust's Status as Deemed Dealer Under MVAT Act with Prospective Benefit Granted - The Bombay High Court's ruling solidifies the Appellant Trust's designation as a deemed dealer under the MVAT Act, thus obligating it to fulfill its tax responsibilities concerning future transactions involving movable properties. However, it has been granted prospective relief concerning previous transactions, acknowledging bona fide taxation apprehensions raised since its establishment. The decisive ruling underlines the necessity for future assessees to understand their inherent dealer status and the implications of sales tax on their operations.

25-02-2025 (2025) TaxCorp(VAT) 31210 (HC-CALCUTTA)

Legal Clarity on Concessional Tax Rate for Inter-State Sales: Calcutta High Court Upholds Petitioner’s Right - In conclusion, the Calcutta High Court decisively ruled that the petitioner is entitled to a concessional tax rate of 2% for the inter-State sale based on the recognized facts and the acknowledgment from the 6th respondent. The ruling mandates that the 6th respondent must formally communicate the status of the transaction to the petitioner, ensuring transparency and adherence to tax-related obligations.

19-02-2025 (2025) TaxCorp(VAT) 31209 (HC-JHARKHAND)

Excess Tax Refund Ordered by Jharkhand High Court: Violation of Constitutional Rights Confirmed - In light of the superior court's ruling, it is imperative for assessees engaged in tax appeals to maintain meticulous records of tax deposits relative to assessments. Taxpayers should be vigilant regarding refunds, especially when significant discrepancies arise post-appeal evaluations. This judgment serves as a reminder that taxpayers have well-established rights under the Constitution to challenge undue retention of funds, reinforcing the necessity of timely refunds and appropriate compensations against unjust enrichment.

21-02-2025 (2025) TaxCorp(VAT) 31208 (HC-AP)

Andhra Pradesh High Court Upholds Exemption for Sub-Contractors in Works Contracts under AP VAT Act - Following the thorough legal examination, it is clear that the Andhra Pradesh High Court affirmed the continued applicability of Entry 59A in relation to subcontractors, ruling there is no substantive conflict with Section 7A. Consequently, sub-contractors are entitled to the exemptions under Entry 59A for sales executed within the framework of works contracts. This decision provides an actionable precedent for taxpayer claims and reinforces compliance strategies within the constructs of the AP VAT framework.

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

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Article - Royalty, Taxation & GST: Implications of Supreme Court's Ruling on Reverse Charge Mechanism

Article - GST Compliance Tasks for the Financial Year 2024-25 to be Completed by March 2025

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20-03-2025 (2025) TaxCorp(IDT) 10583 (Service Tax)

HC : Karnataka HC Orders South Western Railway to Reimburse Service Tax to Wet Washing Services Provider

20-03-2025 (2025) TaxCorp(IDT) 10582 (Excise)

HC : Delhi HC Sets Aside CESTAT Order Over Pre-Deposit Issues, Affirms Assessee’s Compliance Before 2018

19-03-2025 (2025) TaxCorp(IDT) 10580 (VAT)

HC : Karnataka HC Rules Against Inclusion of Service Tax in Entertainment Tax Calculation for Dish TV

19-03-2025 (2025) TaxCorp(IDT) 10579 (Excise)

CESTAT : CESTAT Bangalore Upholds CENVAT Credit for Assessee Utilizing Temporary Services from Biocon-Limited

19-03-2025 (2025) TaxCorp(IDT) 10578 (GST)

CESTAT : CESTAT Allahabad Affirms Duty Demand Amid CENVAT Credit Disputes in SEZ Transactions

18-03-2025 (2025) TaxCorp(IDT) 10570 (Excise)

CESTAT : CESTAT Ruling on Excise Duty Demand in Clubbing of Clearances

18-03-2025 (2025) TaxCorp(IDT) 10569 (Customs)

CESTAT : CESTAT Kolkata Overturns Penalties on Executive Officials of Future Enterprises Ltd for Non-Compliance in Origin Verification Under SAFTA Rules

18-03-2025 (2025) TaxCorp(IDT) 10568 (Service Tax)

CESTAT : CESTAT Deems Whole-Time Directors As Employees, Quashes Service Tax Demand on Remuneration for Management Roles

18-03-2025 (2025) TaxCorp(IDT) 10567 (Customs)

CESTAT : Kolkata CESTAT Invalidates IGST and Penalties in Import of Loco Tractors Due to Time Bar Issues

18-03-2025 (2025) TaxCorp(IDT) 10566 (Customs)

CESTAT : CENVAT Credit Claim Denied: Delhi HC Affirms Settlement Commission's Ruling on EPCG Scheme Compliance

19-03-2025 (2025) TaxCorp(IDT) 10565 (Excise)

CESTAT : CESTAT Bangalore Rules on Classification Dispute: Demand Barred by Limitation, Mixed Outcomes for Assessee

19-03-2025 (2025) TaxCorp(IDT) 10564 (Service Tax)

CESTAT : CESTAT Bangalore’s Decision: Service Tax Demand Affirmed but Extended Period Penalties Set Aside

20-03-2025 (2025) TaxCorp(IDT) 10563 (Customs)

HC : Bombay HC (Goa) Rules Against Customs Duty Drawback Demand During Corporate Insolvency Process

20-03-2025 (2025) TaxCorp(IDT) 10562 (VAT)

HC : Karnataka HC Decision: Assessee's Right to Input Tax Credit Affirmed Against Revenue's Challenge

20-03-2025 (2025) TaxCorp(IDT) 10558 (Service Tax)

CESTAT : CESTAT Ahmedabad Upholds Service Tax on Lease of ISO Tanks for International Supply of Aluminium Chloride

20-03-2025 (2025) TaxCorp(IDT) 10557 (Customs)

CESTAT : CESTAT Kolkata Upholds Import Classification of Second-Hand Data Processing Servers Exempt from Customs Restrictions

15-03-2025 (2025) TaxCorp(IDT) 10549 (Customs)

CESTAT : CESTAT Mumbai Upholds Differential Duty on Imported LED Televisions; Assesses Applicability of Import Regulations

15-03-2025 (2025) TaxCorp(IDT) 10548 (Customs)

CESTAT : CESTAT Upholds Customs Duty Classification of Fork/Yoke Gear Shift as Transmission Parts under Chapter 8708

15-03-2025 (2025) TaxCorp(IDT) 10546 (Foreign Trade Policy)

HC : Madras HC Grants IGST Refund to Exporter for Zero-Rated Supply, Upholding Precedents

15-03-2025 (2025) TaxCorp(IDT) 10543 (Service Tax)

CESTAT : CESTAT Mumbai Invalidates Service Tax Demand on Charter Hired Ships for Transportation of Crude Oil, Citing Absence of Taxability Criteria

15-03-2025 (2025) TaxCorp(IDT) 10542 (Excise)

CESTAT : CESTAT Mumbai Rules in Favor of Cash Refund for Unutilized CENVAT Credit Transitioning to GST Regime

11-03-2025 (2025) TaxCorp(IDT) 10527 (Service Tax)

HC : Madras HC Overturns Tax Liability on Export of Services to Singapore Subsidiary

11-03-2025 (2025) TaxCorp(IDT) 10526 (VAT)

HC : Andhra Pradesh High Court Rules Confiscation of Biris Unlawful, Upholding Assessment of Tobacco Classification

11-03-2025 (2025) TaxCorp(IDT) 10525 (Excise)

CESTAT : Chennai CESTAT Overturns Differential Duty Demand on MS Ingots; Affirms Penalty and Interest Void for Interconnected Undertakings

11-03-2025 (2025) TaxCorp(IDT) 10524 (Excise)

CESTAT : Pharma Co. Wins Refund Battle: CESTAT Upholds Duty Exemption for Hydrochlorides

11-03-2025 (2025) TaxCorp(IDT) 10523 (GST)

CESTAT : CESTAT Chandigarh Upholds Lack of Excise Duty on Zirconium Washed Dried Frit for Nuclear Applications

10-03-2025 (2025) TaxCorp(IDT) 10518 (Excise)

CESTAT : Input Services Key to CENVAT Credit Reaffirmed for Manufacturing Sector

10-03-2025 (2025) TaxCorp(IDT) 10507 (GST)

HC : Allahabad HC Overturns Appellate Authority's Decision, Orders Reevaluation of Assessee’s Appeal on Merits

10-03-2025 (2025) TaxCorp(IDT) 10506 (GST)

HC : Madhya Pradesh HC Nullifies GST Registration Cancellation Due to Procedural Deficiencies and Lack of Mind Application

10-03-2025 (2025) TaxCorp(IDT) 10496 (GST)

SC : Supreme Court Affirms Provisional Attachment of Bank Accounts over Alleged Misuse of Input Tax Credit under CGST Act

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