Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Submission of Statutory Declaration forms – When there no ...


High Court Rules No Mandatory E-Submission for VAT Forms Without Specific Provisions in CST Act or PVAT Rules.

August 19, 2015

Case Laws     VAT and Sales Tax     HC

Submission of Statutory Declaration forms – When there no specific indication in CST Act or PVAT Rules to provide declaration forms in electronic form – Assesse could not be asked to upload declaration forms online in absence of facility for such purpose - HC

View Source

 


 

You may also like:

  1. Inconsistent Rule with statutory provision - Section 18(6) of the JVAT Act, 2005 does not contemplate production of JVAT -404 Forms as a mandatory condition for availing...

  2. Companies (Central Government's) General Rules and Forms (Fifth Amendment) Rules, 2012 - (Form 23AC & 23ACA) - Notification

  3. Import / Export of services - with effect from 20/06/2012 a specific Rule has been prescribed called Place of Provision of Service Rules, 2012. Though these Rules are...

  4. Validity of reassessment proceedings questioned due to delayed digital submission of Form 10. Emphasis on due disclosure over procedural digital filing requirements....

  5. CIT(A) has admitted and considered the additional evidences without complying with the mandatory provisions of Rule 46A of I.T.Rules and hence, the ld CIT(A) order...

  6. Foreign Tax Credit u/s. 90 - Assessee did not file Form 67 at the time of filing of her return of income - Referring to established case law, the Tribunal affirmed that...

  7. Attachment of Overdraft Bank Accounts - garnishee proceedings - the appellate authority cannot entertain the appeal without hearing and without the appellant complying...

  8. Transitional credit - revision of the Form TRAN-1 and Form TRAN-2 - The interest of justice would be served if we allow the petitioner to correct Form TRAN-1 in Writ...

  9. Providing Services to SEZ unit - Benefit of exemption - The appellant couldn't submit Form A1 due to unavailability to SEZ units but submitted Form A2. The revenue...

  10. Composition Scheme - Form and manner of submission of statement and return - Rule 62 of the Central Goods and Services Tax Rules, 2017 - Provision amended to incorporate...

  11. Form of application for obtaining an advance ruling - Manner of submission and Signing the application modified - Rule 44E of the Income-tax Rules, 1962

  12. Amendments to various rules and forms - Central Goods and Services Tax (Amendment) Rules, 2022 - Notification

  13. Filing of Form Tran-1 - vires of sub-rule 1(A) to Rule 117 of CGST Rules - There would be no requirement for issuance of Certiorari to quash Sub-Rule 1A to Rule 117 of...

  14. IT (Ninth Amendment) Rules, 2012 - Substitution of Rule 40BA And Form No. 29C - Notification

  15. Availment of CENVAT Credit - Non maintenance of separate account - When it is impossible to comply with the provisions of sub-rule (2) of Rule 6, it would not be...

 

Quick Updates:Latest Updates