Entry tax – OnlineTaxUpdate

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Punjab border residents oppose Himachal entry tax; Nihang Sikhs warn of renewed protest

byAdmin27/06/202627/06/2026

Residents living along Punjab’s State boundary with Himachal Pradesh, including traders, truck operators and taxi drivers, have united under the banner of the ‘Sangarsh Morcha’ to oppose Himachal Pradesh’s vehicle entry tax.

Article Pre-GST

Mandatory pre-deposit — Appeal dismissed for non-compliance

byCA Bimal Jain19/08/202519/08/2025

The Hon’ble Supreme Court in M/s. Triveni Engineers held that dismissal of the statutory appeal for failure to deposit 20 percent of the disputed tax, as mandated under Section 16(4) of the Odisha Entry Tax Act, was valid.

GST Article High Court Pre-GST

FIR cannot be registered in entry tax evasion cases in the absence of provision under VAT Act

byCA Bimal Jain11/12/202211/12/2022

The Hon’ble High Court of Punjab and Haryana at Chandigarh (“the High Court”) in the case of Deepak Kumar v.…

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