Delhi Value Added Tax Act, 2004

Supreme Court settles timeline for refund under Delhi Value Added Tax Act in tax recovery cases: Commissioner of Trade and Taxes vs. FEMC Pratibha Joint Venture (2024) INSC 364 (01 May 2024)

/ Delhi Value Added Tax Act, 2004, Delhi Value Added Tax Act, 2004 with Section 38, Delhi Value Added Tax Act, 2004 with Section 42, Tax Law, Tax Recovery, Tax Refunds, Tax Refunds

Supreme Court Clarifies Refund Timelines under Delhi Value Added Tax Act Date of the Judgment: 01 May 2024 Citation: 2024 INSC 364 Judges: Pamidighantam Sri Narasimha, J. and Prasanna Bhalachandra Varale, J. Can tax authorities adjust a refund amount against outstanding dues even after the statutory deadline for processing the refund has passed? The Supreme […]

Supreme Court settles timeline for refund under Delhi Value Added Tax Act in tax recovery cases: Commissioner of Trade and Taxes vs. FEMC Pratibha Joint Venture (2024) INSC 364 (01 May 2024) Read Post »

Delhi Tax Amnesty Scheme: Supreme Court Clarifies Powers of Designated Authority in Tax Dispute

/ Constitutional Law, Constitutional Law with Article 226, Delhi Tax Compliance Achievement Scheme, 2013, Delhi Value Added Tax Act, 2004, Delhi Value Added Tax Act, 2004 with Section 107, Judges, Navin Sinha, Ranjan Gogoi

LEGAL ISSUE: Whether the Additional Commissioner, as the designated authority, had the power to issue a show cause notice under Clause 8 of the Delhi Tax Compliance Achievement Scheme, 2013. CASE TYPE: Tax Law, specifically concerning the Delhi Value Added Tax Act, 2004. Case Name: Commissioner of Trade and Taxes and Ors. vs. M/S Ahluwalia

Delhi Tax Amnesty Scheme: Supreme Court Clarifies Powers of Designated Authority in Tax Dispute Read Post »

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