A letter written by UP Commercial Tax Commissioner revealed that nearly 1/4th of the traders in Uttar Pradesh have not migrated to the new Goods and Services Tax (GST) laws yet. It shows that till

A division bench of the Patna High Court held that tax evasion cannot be alleged under the Bihar Value Added Tax Act, 2005 when the goods transported by the dealer found not marketable. The bench

A Single bench of Justice Dinesh Kumar Singh of Kerala High Court, while upholding the penalty imposed by the authorities has ruled that “in the absence of valid documents in possession of the person in

The Karnataka High Court, while considering a series of petitions filed by the dealers under the Karnataka Value Added Tax, 2003, ruled that under the new amnesty scheme of the Karnataka Government, i.e, ‘Karasamadhana’ Scheme,

The CESTAT, Ahmedabad bench has held that the cenvat credit cannot be denied on warranty services provided free of cost during the warranty period. The appellants approached the Tribunal challenging the order of the department

A full bench of the Kerala High Court has held that the discount received through credit notes is not part of the taxable turnover under the Kerala Value Added Tax Act, The department initiated reassessment

The fact that stocks are not supported by purchase bills cannot be a ground for equal addition under the provisions of Tamil Nadu VAT Act, said the Madras High Court while considering the writ petition

The Income Tax Appellate Tribunal (ITAT) Chennai Bench recently in an application filed   before it held that the Appeal prior to declaration under Direct Tax Vivad Se Vishwas Act shall revive on failure to settle

The Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that since the assessee has duly offered the capital gain out of sale proceeds under the Income Declaration Scheme, 2016, the addition under section 68

The Authority for Clarification And Advanced Ruling ,Tamil Nadu on 22nd May, Clarified that supply of ready mix concrete to SEZ is exempted from tax as per the terms and conditions laid down in the

The Goods and Services Tax Network (GSTN) has issued an advisory on the filing of declaration in Annexure V by GTAs opting to pay Goods and Services Tax (GST) under Forward Charge Mechanism (FCM). The

The State GST Department, Enforcement Teams last day seized Rs 32 lakh Cigarettes & Tobacco products from dealers and retailers on the suspicion of having evaded the tax. Reportedly, the teams conducted day-long extensive inspections

In M/s Vettathil Agencies v. CTO and Ors, the single bench of the Kerala High Court reiterated that discounts received through credit notes subsequent to sale would form part of the turnover under the relevant

The Bombay High Court, while granting the interim relief to the petitioner, directed the authority to issue Forms ‘C’ to its sellers for the inter-state purchase of natural gas. The Petitioner, Asahi India Glass Ltd.

In a recent Judgment Jain Manufacturing (India) Pvt. Ltd vs The Commissioner Value Added Tax & Anr, the Delhi High Court has held that the Commissioner of VAT has no statutory power that permits cancellation