Category: VAT
ITC under DVAT can not be denied to a bona fide purchaser who enters into a purchase with a registered selling dealer who issued a tax invoice reflecting TIN number-High Court ABCAUS Case Law Citation: ABCAUS 2107 (2017) (10) HC The Challenge/Grievance: A bunch of writ petitions …
Commissioner ordered to pay VAT Special Audit Fee to CA Firm when assessee defaulted despite there was no provision for direct payment at the relevant time ABCAUS Case Law Citation: ABCAUS 2040 (2017) (08) HC The Grievance: In the instant case, six writ petitions had been filed by …
Special audit of UP VAT refunds issued in FY 2016-17 and 2017-18 till July 2017 ordered where single refund amount was Rs 10 lakhs or more. Special audit of UP VAT refunds Commissioner , Uttar Pradesh Commercial Tax has issued order for special audit of refunds issued during …
Delhi Vat Returns filing due date extension 4th quarter 2016-17 for form DVAT-16 17 and DVAT-48 along with required annexures and/enclosures to 15/05/2017 The Department of Trade and Taxes, Government of National Capital Territory of Delhi has extended due date for filing of online return for 4th quarter …
Showing trade discounts in tax Invoice not compulsory. Credit notes eligible under Rule 3(2)(c) of the Karnataka Value Added Tax Rules 2005-Supreme Court ABCAUS Case Law Citation: ABCAUS 1105 (2017) (01) SC Important Case Laws Cited: State of Karnataka vs. M/s Kitchen Appliances India Ltd. M/s Southern Motors …
Whether a transaction is a deemed sale or a service is a question of fact and would have to be determined in appropriate proceedings. This has been held by the Delhi High Court In a recent judgment. It also observed that mere fact of filing service tax returns and …