Issuance of C-form - failure to discharge tax liability - in ...

Non-payment of taxes blocks access to online Form C declarations; strict adherence to deadlines essential.

February 28, 2018

Case Laws VAT and Sales Tax HC

Issuance of C-form - failure to discharge tax liability - in taxing statute, there is no equity. If tax has not paid as declared, within the time provided there for, consequences would follow - assessee, cannot be permitted to avail the facility of on-line generation of Form C declaration. - HC

View Source

← Previous Next →

Issuance of C-form - failure to discharge tax liability - in ...

Non-payment of taxes blocks access to online Form C declarations; strict adherence to deadlines essential.

February 28, 2018

Case Laws VAT and Sales Tax HC

You may also like:

Online issue of Central Declaration Forms. - Circular

Online issue of Central Declaration Forms - Circular

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...

Interstate sate - consignment transfer/stock transfer - Declaration in Form F by bogus dealer - It may be true that once a statutory declaration is furnished, the...

The case deals with the taxability of receipts from Indian customers for providing access to online databases/journals or sale of hard copy journals. The key points are:...

Rectification of mistake - mistake apparent on the face of record or not - it cannot be stated that non-taking of notice of Email on 25.04.2021 as amounting to violation...

HC determined that the petitioner's declaration under SABKA VISHWAS (Legacy Dispute Resolution) Scheme, 2019 was invalid. The court found the declaration under "arrears...

CONSEQUENCES OF NON-PAYMENT & DELAYED PAYMENT OF SERVICE TAX - Article

Adjustment of Input Tax Credit - outstanding declaration forms under CST Act as on 30.6.2017 (e.g. C forms) - Rule 117 of the Gujarat Goods and Services Tax Rules read...

Income taxable in India - screening and investigation services provided by the assessee to its customers in India - Royalty or Fees for Technical Services (FTS) - The...

Non-deduction of TDS - When the assessee has submitted necessary declaration in Form Nos.15G/15H for non-deduction of TDS and also for reversal of TDS deduction on...

Transit Declaration form – Possession before entry – Seizure for non-compliance – UP VAT - Act does not specifically provide for seizure of goods for not carrying...

Liability to pay interest u/s 234B - In the light of legal position as it existed for the relevant Assessment Years prior to insertion of proviso to Section 209(1) of...

No doubt, if the person (payer) who had to make payments to the non-resident had defaulted in deducting the tax at source from such payments, the non- resident is not...

Electronic Cash Ledger - payment of GST towards supplying online information and database access or retrieval services (OIDAR) from a place outside India to a...

Quick Updates: