![In Absence of TRAN-1 Filing Evidence, Proceedings to Reverse ITC under VAT not Bad in Law: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/TRAN-1-site-img.jpg "In Absence of TRAN-1 Filing Evidence, Proceedings to Reverse ITC under VAT not Bad in Law: Allahabad HC [Read Order]")
In Absence of TRAN-1 Filing Evidence, Proceedings to Reverse ITC under VAT not Bad in Law: Allahabad HC [Read Order]
The Allahabad High Court held that in the absence of evidence confirming the filing of the TRAN-1 form, the proceedings to reverse Input Tax Credit (...
![VAT Dealers Duty Bound to Reverse/Debit ITC u/s 13(6) After Business Discontinuation by Law: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Allahabad-High-Court-Widows-Property-Revenue-Authority-to-get-Widows-Property-taxscan-HC-Imposes-costs-1.jpg "VAT Dealers Duty Bound to Reverse/Debit ITC u/s 13(6) After Business Discontinuation by Law: Allahabad HC [Read Order]")
![Supreme Court strikes down Retrospective Application to Amendment on Telangana VAT Act on Initiation of GST Regime [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/10/Supreme-Court-strikes-down-Retrospective-Amendment-on-Telangana-VAT-Act-GST-TAXSCAN.jpg "Supreme Court strikes down Retrospective Application to Amendment on Telangana VAT Act on Initiation of GST Regime [Read Judgement]")
![HP Fully Automatic ATS Control Panel, Motor Starter Panel Board falls under Accessories as per OVAT Act: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/HP-Fully-Automatic-ATS-Control-Panel-HP-Automatic-ATS-Control-Panel-ATS-Control-Panel-Motor-Starter-Panel-Board-Accessories-OVAT-Act-Orissa-High-Court-Taxscan.jpg "HP Fully Automatic ATS Control Panel, Motor Starter Panel Board falls under Accessories as per OVAT Act: Orissa HC [Read Order]")
No Penalty u/s 53(1) of Tripura VAT Act in Absence of Prescribed Format of Audit Report: Tripura High Court [Read Order]
The Tripura High Court in its recent judgement held that no penalty under section 53(1) of the Tripura Value Added Tax Act, 2004 in the absence of the prescribed format of the audit report. M/S...
![No Penalty u/s 53(1) of Tripura VAT Act in Absence of Prescribed Format of Audit Report: Tripura High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Penalty-Tripura-VAT-Act-Absence-of-Prescribed-Format-of-Audit-Report-Audit-Report-Tripura-High-Court-VAT-Act-VAT-Taxscan.jpg "No Penalty u/s 53(1) of Tripura VAT Act in Absence of Prescribed Format of Audit Report: Tripura High Court [Read Order]")
Calcutta HC quashes Order against Resigned Director without connection to Alleged Offence under WB VAT Act [Read Order]
The Calcutta High Court has recently quashed the order directed against a resigned director who had no connection to the actual offence alleged to be committed under the West Bengal Value Added Tax...
![Calcutta HC quashes Order against Resigned Director without connection to Alleged Offence under WB VAT Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Calcutta-HC-quashes-Order-Director-Alleged-Offence-WB-VAT-Act-TAXSCAN.jpg "Calcutta HC quashes Order against Resigned Director without connection to Alleged Offence under WB VAT Act [Read Order]")
![Dues of Secured Creditor would prevail over State Tax Department Dues: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/secured-creditor-dues-of-secured-creditor-state-tax-department-state-tax-department-dues-gujarat-high-court-Taxscan.jpg "Dues of Secured Creditor would prevail over State Tax Department Dues: Gujarat HC [Read Order]")
Direction to pay 15% of Tax Amount during the Pendency of Adjudication is not valid: Gujarat HC [Read Order]
The Gujarat High Court has held that the direction to pay 15% of the tax amount during the pendency of adjudication is not valid. Vinod Kumar Dugar, the petitioner challengedthe order of the...
![Direction to pay 15% of Tax Amount during the Pendency of Adjudication is not valid: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Tax-Amount-Adjudication-Gujarat-High-Court-taxscan.jpg "Direction to pay 15% of Tax Amount during the Pendency of Adjudication is not valid: Gujarat HC [Read Order]")
Food Supplies to Hostel Students are Ancillary Function of Educational Trust, No Tax: AP HC rules in favour of Bharatiya Vidya Bhavan [Read Order]
In the case of Bharatiya Vidya Bhavan, the Andhra Pradesh High Court (HC) has held that the food supplies to hostel students as an ancillary function of education trust can't be brought to tax. ...
![Food Supplies to Hostel Students are Ancillary Function of Educational Trust, No Tax: AP HC rules in favour of Bharatiya Vidya Bhavan [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Food-Supplies-Hostel-Students-Ancillary-Function-Educational-Trust-Tax-Andhra-Pradesh-High-Court-Bharatiya-Vidya-Bhavan-taxscan-tax.jpg "Food Supplies to Hostel Students are Ancillary Function of Educational Trust, No Tax: AP HC rules in favour of Bharatiya Vidya Bhavan [Read Order]")
Cost of Transport of Goods from Seller to Buyer does not form part of “Sale Price” under VAT Act: Jharkhand HC [Read Order]
According to the Jharkhand High Court (HC), the cost of transporting goods from the seller to the buyer is not included in the selling price under the Value Added Tax Act, 2005. The orders were...
![Cost of Transport of Goods from Seller to Buyer does not form part of “Sale Price” under VAT Act: Jharkhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Cost-Transport-of-Goods-Seller-Sale-Price-VAT-Act-VAT-Jharkhand-High-Court-taxscan.jpg "Cost of Transport of Goods from Seller to Buyer does not form part of “Sale Price” under VAT Act: Jharkhand HC [Read Order]")
Tyre, Tube and Flaps sold along with Tractor-Trolley Not Eligible for Concessional Rate of VAT: Orissa HC [Read Order]
A division bench of the Orissa High Court headed by the Chief Justice has held that the tyre, tube and flaps when sold along with tractor-trolley as a single unit to be taxed separately @ 12.5% and...
![Tyre, Tube and Flaps sold along with Tractor-Trolley Not Eligible for Concessional Rate of VAT: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Tyre-Tube-and-Flaps-Tractor-Trolley-Tyre-Tube-Flaps-VAT-Concessional-Rate-of-VAT-Orissa-High-Court-Concessional-Rate-taxscan.jpg "Tyre, Tube and Flaps sold along with Tractor-Trolley Not Eligible for Concessional Rate of VAT: Orissa HC [Read Order]")