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The Gauhati High Court, a purchasing dealer cannot be punished for the act of the selling dealer in matter the selling dealer had failed to deposit the tax collected by it. The bench of Chief Justice Vijay Bishnoi and Justice Suman Shyam has marked that the Department is prevented from invoking Section 9(2)(g) of the […]
The Bombay High Court has quashed a show cause notice issued in a standardized printed format, which only included the period, date, and time, but lacked any specific details regarding the information or documents required from the petitioner to be presented. The bench, consisting of Justices K. R. Shriram and Jitendra Jain, observed that before […]
The Allahabad High Court ruled that the purpose of evading tax is an essential condition for levying penalty u/s 54(1)(2) of the Uttar Pradesh Value Added Tax Act, 2008. Section 54(1) of the Uttar Pradesh Value Added Tax Act, 2008 furnishes for circumstances under which penalties can be charged to taxpayers. It is furnished that […]
If the company fails to make payment of the tax then Section 39 of the Kerala Value Added Tax Act, 2003, authorizes the taxing authorities to retrieve the tax dues from the directors of the private company, Kerala High Court ruled. When the taxing authorities were unable to recover the dues from the company, they […]
In Bihar, the state government incorporated a ‘one-time settlement‘ initiative for the advantage of traders with tax obligations back to the time when the GST was about to launch. The Bihar Tax Disputes Settlement Bill, 2024 was tabled in the state assembly through Deputy Chief Minister Samrat Chaudhary, who also carries the finance portfolio. In […]
The Allahabad High Court has suppressed the Commercial Tax Tribunal’s judgment for non-compliance with Rule 63(5) of the U.P.V.A.T. Rules, 2008. The bench of Justice Abdul Moin has followed that according to Rule 63(5) of the U.P. V.A.T. Rules, 2008, a judgment and petition will be in writing and shall mention the points for determination, […]
If an enrolled dealer availed for any advantage under Section 19 of the TNVAT Act 2006 then he needed to comply with the norms mentioned in the stated section, Madras High Court ruled. The applicant did not deliver the original tax invoice from a registered dealer, and thus, he is unable to complain that the […]
The writ petitioner is not qualified to take advantage of the ITC since he did not pay the amount to the selling dealer and did it to a third party, the Calcutta High Court ruled. The bench comprising Chief Justice T.S. Sivagnanam and Justice Supratim Bhattacharya has noted that the writ petitioner cannot insert words […]
The High Court order has been quashed by the Supreme Court of India dismissing the ITC advantage claimed as the Uttar Pradesh Value Added Tax Act, 2008 (‘the UP VAT Act’) has no provision to compute the ITC apportionment. The taxpayer Modi Naturals Ltd is a company that secures the business of manufacture and sale […]