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 May 2019 Year 2019 This

Refund of VAT - refund claimed on the ground that its output tax ...

VAT and Sales Tax

May 14, 2019

Refund of VAT - refund claimed on the ground that its output tax liability is less than the input tax paid - there is no mismatch between the selling and purchasing dealers. Yet a demand is sought to be raised in respect of alleged mismatch. - Petition allowed.

View Source

 


 

You may also like:

  1. Refund claim - input tax credit - the professional indemnity insurance service is an essential ingredient for providing the output service and has direct nexus with the...

  2. Refund claim of Cenvat credit - Export - Nexus between input and output service - service tax paid on business auxiliary service - ST paid on reverse charge basis -...

  3. Input services - Refund claim - nexus with the output service - ground not taken in the show-cause notice and therefore both the lower authorities have travelled beyond...

  4. Input tax credit (ITC) - Post purchase discount - The Applicant can avail Input Tax Credit only to the extent of the invoice value less the discounts.

  5. Refund of excess paid service tax - The rejection of refund claim only on the ground that the issue of Service Tax liability on notional interest is pending is not...

  6. Refund claim - Since registration of premises is not a pre-requisite condition for claiming input tax credit, denial of the refund benefit on such ground is not legally...

  7. Rejection of refund claim – Filing of W form, manually – Circular cannot abridge or overrule provisions of Rule 11(2) of Tamil Nadu Value Added Tax Rules, 2007 - HC

  8. Refund of the unutilized ITC accumulated on account of inverted tax structure - refund claimed on account of rate of tax on inputs being higher than the rate of tax on...

  9. Waiver of interest and penalty under Sections 36(1) and 72(2) of the Karnataka Value Added Tax Act, 2003 - respondent himself has accepted that he has understated his...

  10. Withholding to release refund/reimbursement of additional GST tax liability to the Petitioners - the payment of tax by utilization of the tax credit is a valid mode of...

 

Quick Updates:Latest Updates