- HC : Notification prescribing recovery of Clean-Environment-Cess in lieu of Statutory Procedure intra-vires; Upholds validity
- Tribunal : PepsiCo’s ‘Nimbooz’, ‘Slice’ and ‘Tropicana’ taxable as fruit drinks at 4%/5.5% KVAT, not 14%/14.5%
- SC : ‘Sharbat’ deriving identity from fruit content, is fruit drink; Applies common-parlance, essential-character test
- HC : Test report not invalid merely because samples tested in two labs; Upholds DRI seizure
- SC : Copy of SC-judgment quashing demand on 'Naphtha' predominantly used for fertilizer-production despite partial non-fertilizer use
Goa Government sets March 7, 2024 deadline for filing Settlement Applications for pre-GST arrears
Trade Circular no 4/2023-24 dated 14/02/2024
Government of Goa issues Trade Circular, announces March 7, 2024 as the deadline to file /complete online applications for settlement of old VAT and other dues under the Goa (Recovery of Arrears of tax, Interest, Penalty, Other Dues through Settlement) Act, 2023 (GRATIPOS Act); Explains that, this Act, notified vide Notification No. 7/30/2023-LA dated September 08, 2023, enable dealers to apply online to resolve dues for assessments up to June 30, 2017; To spread awareness, the Department, from time to time, had organized awareness camps in collaboration with stakeholders across various Talukas in October 2023 and set up eight Help Desks to promote ‘ease of filing online application’ which can be approached by dealers on each working day until the deadline; Therefore, Urges the trade and industry and all other stakeholders to avail the benefits of settlement by timely filing of application under Form I u/s 5 of the GRATIPOS Act.
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