Punjab Value Added Tax Act, 2005

Supreme Court settles the validity of Rule 21(8) of the Punjab Value Added Tax Rules, 2005: State of Punjab & Ors. vs. Trishala Alloys Pvt. Ltd. (2025) INSC 231 (17 February 2025)

/ Abhay S. Oka, Judges, Punjab Value Added Tax Act, 2005, Punjab Value Added Tax Act, 2005 with Section 13, Punjab Value Added Tax Act, 2005 with Section 70, Ujjal Bhuyan

Introduction Date of the Judgment: 17 February 2025 Citation: (2025) INSC 231 Judges: Abhay S. Oka, J., Ujjal Bhuyan, J. Can a state government implement tax rules without the explicit authority in the primary tax law? The Supreme Court of India recently addressed this critical question in a case concerning the Punjab Value Added Tax […]

Supreme Court settles the validity of Rule 21(8) of the Punjab Value Added Tax Rules, 2005: State of Punjab & Ors. vs. Trishala Alloys Pvt. Ltd. (2025) INSC 231 (17 February 2025) Read Post »

Supreme Court Upholds 25% Pre-Deposit for First Appeals under Punjab VAT Act: Tecnimont Pvt. Ltd. vs. State of Punjab (2019) INSC 793 (18 September 2019)

/ Appeals under Punjab Value Added Tax Act, Constitutional Law, Constitutional Law with Article 14, Fundamental Rights, Indu Malhotra, Judges, Punjab Value Added Tax Act, 2005, Punjab Value Added Tax Act, 2005 with Section 62, Uday Umesh Lalit

Supreme Court Upholds 25% Pre-Deposit for First Appeals under Punjab VAT Act Date of the Judgment: 18 September 2019 Citation: (2019) INSC 793 Judges: Uday Umesh Lalit, J., Indu Malhotra, J. Can a tax appeal be dismissed if the appellant doesn’t deposit a portion of the tax demanded? The Supreme Court recently addressed this question,

Supreme Court Upholds 25% Pre-Deposit for First Appeals under Punjab VAT Act: Tecnimont Pvt. Ltd. vs. State of Punjab (2019) INSC 793 (18 September 2019) Read Post »

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