![S. 9(2) of CST Act Creates no Statutory Charge: NCLAT Dismisses State Tax Officer Appeals, Rules CST Dues as Unsecured Debt [Read Order]](https://images.taxscan.in/h-upload/2026/01/20/500x300_2120899-nclat-new-delhi-state-tax-officer-unsecured-debt-state-tax-officer-appeals-nclat-cst-dues-cst-dues-unsecured-debt-nclat-tax-officer-appeal-nclat-rules-cst-dues-as-unsecured-debt-taxscan.webp "S. 9(2) of CST Act Creates no Statutory Charge: NCLAT Dismisses State Tax Officer Appeals, Rules CST Dues as Unsecured Debt [Read Order]")
S. 9(2) of CST Act Creates no Statutory Charge: NCLAT Dismisses State Tax Officer Appeals, Rules CST Dues as Unsecured Debt [Read Order]
The National Company Law Appellate Tribunal (NCLAT) principal bench, New Delhi has ruled that section 9(2) of the Central Sales Tax Act, 1956 (CST...
![Government Entitles to Interest when Tax Paid after Statutory Due Date but Return Filed within Time limit: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/28/250x150_2115447-government-entitles-interest-tax-paid-statutory-due-date-return-filed-bombay-hc-taxscan.webp "Government Entitles to Interest when Tax Paid after Statutory Due Date but Return Filed within Time limit: Bombay HC [Read Order]")
![High Bouquet Spirit Taxable at 12.5% u/s 5(1)(e) of the GVAT Act, No GST Applicable: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/250x150_2115335-high-bouquet-spirit-taxable-gvat-act-gst-applicable-bombay-hc-taxscan.webp "High Bouquet Spirit Taxable at 12.5% u/s 5(1)(e) of the GVAT Act, No GST Applicable: Bombay HC [Read Order]")
![Goa Finance Department Clarifies Correct Method for Recording Discounts in Tax Invoices under GVAT Act, 2005 [Read Circular]](https://www.taxscan.in/wp-content/uploads/2025/04/Tax-Invoices-Finance-Department-GVAT-Act-taxscan.jpg "Goa Finance Department Clarifies Correct Method for Recording Discounts in Tax Invoices under GVAT Act, 2005 [Read Circular]")
![State is a Secured Creditor under IBC: Supreme Court upholds VAT Depts Claim during Liquidation [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/IBC-Supreme-Court-VAT-Claim-during-TAXSCAN.jpg "State is a Secured Creditor under IBC: Supreme Court upholds VAT Depts Claim during Liquidation [Read Order]")
'Provision for Attachment under S. 44 of GVAT is being Misused to the Maximum': Gujarat High Court slams VAT Dept [Read Order]
A division bench of the Gujarat High Court has held that the provision allowing attachment under section 44 of the Gujarat Value Added Tax Act is being misused to the maximum. The proceedings...
![Provision for Attachment under S. 44 of GVAT is being Misused to the Maximum: Gujarat High Court slams VAT Dept [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Provision-Attachment-section-44-GVAT-Misused-Gujarat-High-Court-VAT-Department-VAT-Taxscan.jpg "Provision for Attachment under S. 44 of GVAT is being Misused to the Maximum: Gujarat High Court slams VAT Dept [Read Order]")
![Gujarat HC strikes down VAT Provision permitting Revision of Old Assessments [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/04/WhatsApp-Image-2020-04-18-at-7.33.00-PM.jpeg "Gujarat HC strikes down VAT Provision permitting Revision of Old Assessments [Read Judgment]")
Gujarat HC upholds Constitutional Validity of Section 52 of the Gujarat VAT Act, 2003 [Read Judgment]
In a Significant ruling, the division bench of Gujarat High Court held upheld the Constitutional Validity of Section 52 of the Gujarat Value Added Tax Act, 2003. In the Writ Petition, the Petitioner,...
![Gujarat HC upholds Constitutional Validity of Section 52 of the Gujarat VAT Act, 2003 [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Gujarat-High-Court-Tax-Scan-1.jpg "Gujarat HC upholds Constitutional Validity of Section 52 of the Gujarat VAT Act, 2003 [Read Judgment]")
Ship Breaking is a ‘Manufacturing Processs’: Gujarat HC allows IPT claim on LPG & Oxygen Gases under GVAT Act [Read Judgment]
In a recent decision, the two-judge bench of the Gujarat High Court allowed IPT claim on the LPG and oxygen gases used for the purpose of ship-breaking, treating the same as raw-material. The Court,...
