Home Highlights March 2013 Year 2013 This

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1. Guilty of willful omission - in the normal course, there would be no reason for the selling dealer to doubt the declaration made by the purchasing dealer, in the Form ST-1 - HC

2. Sale against ST-1 Form - DVAT - correctness of ST-1 - denial of deduction - Assessee could not be held responsible for any discrepancy in the ST-2 Account furnished by...

3. Central sale - Cancellation of 'C' Forms - If the selling dealer has after making a diligent enquiry confirmed that on the date of the sale the purchasing dealer held a...

4. Service tax registration form ST 1 amended to include accounting codes - Notification

5. Demand of Interest u/s Section 8(1) of the UPTT Act - liability to pay tax on purchase of oil seeds - claim for exemption raised by the assessee was dependent on the...

6. Purchase of DEPB against C Forms - any defalcation or violation of the declaration, at the hands of the purchasing dealer, who issued the 'C' Form; would be liable to be...

7. 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...

8. Input tax credit - Denial of ITC in the hands of purchasing dealer or recovery from the seller for failure to deposit the tax - Prior to amendment and substitution of...

9. The key points covered in the legal document are: 1. It introduces new forms (GST SPL-01 to GST SPL-08) for taxpayers to apply for waiver of interest and penalty u/s...

10. Bogus purchase bills from certain ‘hawala’ dealers - The Tribunal found the assessee failed to substantiate the genuineness of the purchases from alleged Hawala dealers,...

11. Proper officer - Validity of issue of Authorization for access to Business premises issued u/s 71(1) - the Proper Officer for the functions referred to Section 71(1) of...

12. Input Tax Credit was stated to be erroneously availed without filing form TRAN-1 - This Court finds that the show cause notice was issued on the premise that the...

13. Concessional benefit of tax / CST - purchase of High Speed Diesel - The Appellant State and the Revenue Authorities are directed not to restrict the use of 'C' Forms for...

14. Issuance of C-Forms - the purchases were not entered in the purchase register to be maintained in Form DVAT-30; the purchases were not shown in the documents produced...

15. Sale of scooters to dealer against Form III-A - the sale letters in Forms 20-21 issued by the assessee itself, prove that it had sold the goods to the consumers as,...