Value Added Tax (VAT)

Supreme Court clarifies states’ power to amend VAT laws post GST implementation: State of Telangana & Ors. vs. M/S Tirumala Constructions (20 October 2023)

/ Constitutional Law, Constitutional Law with Article 14, Constitutional Law with Article 19(1)(g), Goods and Services Tax (GST), Legislative Competence, Tax Assessments, Tax Law, Value Added Tax (VAT)

Supreme Court Clarifies States’ Power to Amend VAT Laws Post GST Implementation LEGAL ISSUE: Scope of states’ power to amend Value Added Tax (VAT) laws after the implementation of the Goods and Services Tax (GST). CASE TYPE: Tax Law, Constitutional Law Case Name: The State of Telangana & Ors. vs. M/S Tirumala Constructions [Judgment Date]: […]

Supreme Court clarifies states’ power to amend VAT laws post GST implementation: State of Telangana & Ors. vs. M/S Tirumala Constructions (20 October 2023) Read Post »

Supreme Court Upholds State’s Right to Fresh Assessment After Remand: State of Andhra Pradesh vs. S. Pitchi Reddy (2022)

/ Appeals, Assessment, B.V. Nagarathna, Constitutional Law, Constitutional Law with Article 226, Judges, M. R. Shah, Tax Law, Value Added Tax (VAT)

Supreme Court Upholds State’s Right to Fresh Assessment After Remand: State of Andhra Pradesh vs. S. Pitchi Reddy (2022) LEGAL ISSUE: Whether an Assessing Officer can pass a fresh assessment order after a remand by the First Appellate Authority, while a suo moto revision against the remand order is pending before the Commissioner of Commercial

Supreme Court Upholds State’s Right to Fresh Assessment After Remand: State of Andhra Pradesh vs. S. Pitchi Reddy (2022) Read Post »

Supreme Court clarifies tax credit reduction under Gujarat VAT Act: State of Gujarat vs. Reliance Industries Limited (22 September 2017)

/ A.K. Sikri, Ashok Bhushan, Gujarat Value Added Tax Act, 2003, Gujarat Value Added Tax Act, 2003 with Section 11, Gujarat Value Added Tax Act, 2003 with Section 11(3)(b), Judges, Tax Credit, Tax Law, Value Added Tax (VAT)

LEGAL ISSUE: Whether tax credit under Section 11(3)(b) of the Gujarat Value Added Tax Act, 2003 should be reduced once or twice when goods fall under multiple sub-clauses. CASE TYPE: Tax Law – Value Added Tax (VAT) Case Name: State of Gujarat vs. Reliance Industries Limited Judgment Date: 22 September 2017 Introduction Date of the

Supreme Court clarifies tax credit reduction under Gujarat VAT Act: State of Gujarat vs. Reliance Industries Limited (22 September 2017) Read Post »

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