Adjustment of GST amount deposited by the petitioner in the ...

Supreme Court dismisses challenge, allows GST adjustment against VAT liability for 2018-19 financial year.

November 29, 2023

Case Laws VAT and Sales Tax SC

Adjustment of GST amount deposited by the petitioner in the financial year 2018- 19 with VAT liability - High Court allowed the adjustment - SLP against the decision of High Court dismissed - SC

View Source

← Previous Next →

Adjustment of GST amount deposited by the petitioner in the ...

Supreme Court dismisses challenge, allows GST adjustment against VAT liability for 2018-19 financial year.

November 29, 2023

Case Laws VAT and Sales Tax SC

You may also like:

Reopening of assessment u/s 147 was challenged due to lack of material relating to alleged wrongful IGST refunds for assessment year 2020-21. Disallowable expenditure...

Cost inflation index for the Financial Year 2018-19 notified as 280

Seeking adjustment of GST amount deposited by the petitioner in the financial year 2018- 19, which inadvertently could not be deposited in the financial year 2017-18 -...

Assessment u/s 153A - In the case on hand, the search was conducted on 10.08.2017 and the relevant six assessment years immediately preceding the assessment year...

Standard Operating Procedure (SOP) for Scrutiny of GST returns for FY 2017-18 and 2018-19

The Income Tax Act did not intend to tax deemed rental income from properties held as stock-in-trade prior to the assessment year 2018-19. Section 23(5), introduced from...

The court quashed orders related to audit and intimation liability issued against the petitioner company u/s 65 of the CGST Act for financial years 2018-19 and 2019-20....

Levy of GST - Composition scheme - the turn over after the GST regime came to force is less than ₹ 1 crore - The argument that the turn over in the financial year...

INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2018-19 UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961

Rates of Tax Collection at Source for the Financial Year 2018-19 - Rates of TDS and TCS

Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2018-19 - Rates of TDS and TCS

Constitutionality of Explanation to Section 10AA (1) - Exemption to SEZ unit - As principle of legitimate expectation is not applicable to the case of the petitioner and...

The amendment introduces a temporal limitation on filing correction statements under section 200(3) of the Income-tax Act. Effective April 1, 2025, taxpayers must submit...

GST Revenue Collections and revised estimate for the Year 2018-2019

The High Court addressed the issue of parallel proceedings initiated by both State and Central GST Authorities against the petitioner for the same assessment years. For...

Quick Updates: