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VAT Judgements



The Revenue Department challenged the decision of Rajasthan High Court before the Hon'ble Supreme Court of India of holding that services of loading, unloading, lifting and shifting, by way of the crane provided by the assessee to transport departmen

Posted in VAT |   61 Views



The Hon'ble Madras High Court in the case of GET and D India Limited v. Deputy Commissioner (ST) [W.P. No. 2460 & 3674 of 2023 dated November 16, 2023] directed the Revenue Department to refund the amount of tax as per refund order thereby holding th

Posted in VAT |   111 Views



The Hon'ble Punjab and Haryana High Court in the case of M/s. Shiva TexFabs Ltd. v. State of Punjab and Ors. [CWP 2650 of 2022 dated October 3, 2023] reduced the amount of pre-deposit required under the Punjab Value Added Tax Act, 2005 ("the Punjab V

Posted in VAT |   610 Views



The Hon'ble Madras High Court in the case of M/s. Shewil Trading Company v. The Commissioner of Commercial Taxes & Ors. [W.P. No. 26493 of 2022 dated November 02, 2023] directed the Cyber Crime Cell Inspector to complete the investigation within eigh

Posted in VAT |   197 Views



The Hon'ble Supreme Court in the case of M/s. Modi Naturals Ltd. v. The Commissioner of Commercial Tax UP [Civil Appels No. 5822-5823 of 2023 dated November 6, 2023] allowed the appeal filed and held that, the Assessee can claim the full amount of In

Posted in VAT |   131 Views



The Hon'ble Karnataka High Court in the case  M/s. Smart Value Homes (Peenya Projects) Private Limited vs. Joint Commissioner, Commercial Taxes (Appeals) and Others [S.T.R.P No. 47 of 2022 dated August 23, 2023] allowed the revision petition and held

Posted in VAT |   126 Views



The Hon'ble Patna High Court in PCM Cement Concrete Pvt. Ltd. v. The Union of India [Civil Writ No. 10444 of 2012 dated July 28, 2023] held that VAT was wrongly collected by the Indian Railways by misunderstanding the transaction as intra-state sale.

Posted in VAT |   145 Views



The Hon’ble High Court of Punjab and Haryana at Chandigarh ("the High Court") in the case of Deepak Kumar v. State of Punjab [CRM-M-38352-2014 dated November 29, 2022] held that in case of tax evasion, First Information Report ("FIR") cannot be regis

Posted in VAT |   343 Views



In M/s Cobra Instalaciones Y Servicios v. Commissioner of Sales Tax, Cuttak [W.P. (C) No. 15956/2013 decided on July 29, 2021] M/s Cobra Instalaciones Y Servicios ('the Petitioner') challenged an assessment order dated May 15, 2013 ('Assessment Order

Posted in VAT |   121 Views



The Hon’ble High Court of Madras relied upon the decision in the case of Sri Vinayaga Agencies Vs. the Assistant Commissioner (Ct), Chennai and another [(2013) 60 VST 283 (Mad)] and held that when the fact of Petitioner paying the taxes to his suppli

Posted in VAT |   6328 Views