![VAT Exemption Only for Goods Produced in Same State is Discriminatory: Supreme Court Quashes Notification Violating Art. 304(a) [Read Judgement]](https://images.taxscan.in/h-upload/2025/09/25/500x300_2090953-vat-exemption-only-goods-produced-state-is-discriminatory-supreme-court-notification-violating-taxscan.webp "VAT Exemption Only for Goods Produced in Same State is Discriminatory: Supreme Court Quashes Notification Violating Art. 304(a) [Read Judgement]")
VAT Exemption Only for Goods Produced in Same State is Discriminatory: Supreme Court Quashes Notification Violating Art. 304(a) [Read Judgement]
The Supreme Court recently struck down a notification issued by the Government of Rajasthan under Section 8(3) of the Rajasthan VAT Act, 2003, which...
![No Evidence of Wrongful Opt-Out from Composition Scheme: Allahabad HC rules GST Proceedings Not Illegal when SCN went Unanswered [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/250x150_2088912-composition-scheme-taxscan.webp "No Evidence of Wrongful Opt-Out from Composition Scheme: Allahabad HC rules GST Proceedings Not Illegal when SCN went Unanswered [Read Order]")
![Single Judge Cannot Dismiss CST & VAT Writs for Alternative Remedy Once Division Bench Remits Decision on Merits: Chhattisgarh HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/18/250x150_2088383-single-judge-cst-vat-writs-dismiss-cst-vat-writs-taxscan.webp "Single Judge Cannot Dismiss CST & VAT Writs for Alternative Remedy Once Division Bench Remits Decision on Merits: Chhattisgarh HC [Read Order]")
![Failure to Endorse ‘No CENVAT Credit Admissible’ on Commercial Invoices Is Only a Procedural Lapse: CESTAT Grants SAD Refund [Read Order]](https://images.taxscan.in/h-upload/2025/09/16/250x150_2087934-no-cenvat-credit-admissible-commercial-invoices-procedural-lapse-cestat-grants-sad-refund-taxscan.webp "Failure to Endorse ‘No CENVAT Credit Admissible’ on Commercial Invoices Is Only a Procedural Lapse: CESTAT Grants SAD Refund [Read Order]")
Fast Track Revisional Authority Accepted Documents but Recorded Non-Production: Calcutta HC Remands VAT Case [Read Order]
In a recent ruling, the Calcutta High Court held that when a tax authority accepts documents submitted by an assessee, it cannot later record that the same documents were not produced. The court...
![Fast Track Revisional Authority Accepted Documents but Recorded Non-Production: Calcutta HC Remands VAT Case [Read Order]](https://images.taxscan.in/h-upload/2025/08/16/500x300_2077541-fast-track-revisional-authority-documents-calcutta-hc-vat-case-taxscan.webp "Fast Track Revisional Authority Accepted Documents but Recorded Non-Production: Calcutta HC Remands VAT Case [Read Order]")
Patna HC Quashes Time-Barred VAT Reassessment Order, Holds Revenue Acted Beyond Jurisdiction [Read Order]
The Patna High Court quashed the time-barred VAT reassessment order, holding that the revenue acted beyond its jurisdiction. In this case, the petitioner, Mukesh Kumar Singh, has approached the...
![Patna HC Quashes Time-Barred VAT Reassessment Order, Holds Revenue Acted Beyond Jurisdiction [Read Order]](https://images.taxscan.in/h-upload/2025/07/15/500x300_2064011-patna-hc-quashes-vat-reassessment-order-taxscan.webp "Patna HC Quashes Time-Barred VAT Reassessment Order, Holds Revenue Acted Beyond Jurisdiction [Read Order]")
AO cannot direct to produce Profit and Loss Account to show source of Expenditure not recorded in Gross Receipt u/s 44AD: ITAT deletes Penalty [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata bench, held that the assessing officer could not direct the assessee to produce a profit and loss account to show the source of expenditure when the...
![AO cannot direct to produce Profit and Loss Account to show source of Expenditure not recorded in Gross Receipt u/s 44AD: ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/AO-direct-to-produce-Profit-and-Loss-Account-to-show-source-of-Expenditure-recorded-in-Gross-Receipt-ITAT-deletes-Penalty-TAXSCAN.jpg "AO cannot direct to produce Profit and Loss Account to show source of Expenditure not recorded in Gross Receipt u/s 44AD: ITAT deletes Penalty [Read Order]")