Whether amendment by inserting Section 19(20) to Tamil Nadu ...

Tamil Nadu VAT Amendment Upheld: High Court Dismisses Challenge to Section 19(20) on Input Tax Credit Reversal.

August 22, 2013

Case Laws VAT and Sales Tax HC

Whether amendment by inserting Section 19(20) to Tamil Nadu Value Added Tax reversing the amount of the input tax credit over and above the output tax of those credit was not within the legislative competence of the State Legislature under Entry 54 of the State List and utravires the Constitution and the Statute - Petition dismissed - HC

View Source

← Previous Next →

Whether amendment by inserting Section 19(20) to Tamil Nadu ...

Tamil Nadu VAT Amendment Upheld: High Court Dismisses Challenge to Section 19(20) on Input Tax Credit Reversal.

August 22, 2013

Case Laws VAT and Sales Tax HC

You may also like:

The High Court dismissed the Revenue's petition challenging the order of the Single Judge. The court held that u/s 18(3) of the Tamil Nadu Value Added Tax Act, 2006, and...

Levy of purchase tax payable - purchase of turmeric - Section 12 (2) of the Tamil Nadu Value Added Tax, 2006 - There was a paradigms shift from TNGST Act, 1959 when...

The case pertains to recovery of arrears of tax for Assessment Years 2017-2018 and 2018-2019 due to non-filing of returns. The petitioner had previously suffered...

VAT on sale of Duty Entitlement Pass Book (DEPB) - Transaction took place in Tamil Nadu or Maharashtra - Ascertained goods or not - Though DEPB is connected to Tuticorin...

Input Tax Credit - The learned Single Judge was justified in dismissing the writ petitions as the appellant was claiming input tax credit based upon Form VAT 240 and by...

Input Tax Credit - ITC on Gift - GST paid on inputs/input services procured by the appellant to implement the promotional scheme under the name 'Buy n Fly' - as per the...

The petitioner's denial of refund of input tax credit debited as a pre-deposit was challenged. The court held that the non-inclusion of freight and pumping charges...

Input tax credit on services of leasing, renting or hiring of motor vehicles to provide transportation facility to ensure safety and security of women employees as per...

Construction of buildings for a proposed medical college located in Kanyakumari, Tamil Nadu - cause of action arises in Tamil Nadu - forum shopping by petitioner after...

Utilisation of Input Tax Credit - outward supply of Gold & Silver bullion - The applicant/appellant can use the Input Tax Credit Balance available in its Electronic...

Input Tax Credit - credit was not effected in Form GSTR-2A - If on examination of the evidence submitted by the assessee, the assessing officer is satisfied that the...

Input tax credit - eligibility of benefit of input tax credit claimed after six months from the date of invoice - the Apex court has held that credit is indefeasible....

Electronic commerce operators (ECOs) required to pay tax u/s 9(5) of CGST Act for specified services supplied through their platform are not required to reverse...

Input Tax Credit (ITC) claim - Non-payment to suppliers exceeding 180 days - Despite the petitioner's response and submission of supporting documents, including a...

Input Tax Credit - solar power panels procured and installed - blocked credit- When Electricity energy manufactured using the Solar Panels were supplied to TANGEDCO...

Quick Updates: