The Kerala Government has launched the Amnesty Scheme 2020 to settle pre-GST Tax Arrears. The Government has unveiled an amnesty scheme to settle outstanding tax dues about the period before the introduction of the Goods...
In a recent case, the Kerala High Court held that, there is a stipulation contained under clause 44 of tender notice that, the Sales Tax as per Rules from time to time is liable to...
In a significant decision, the Kerala High Court has ruled that, State Legislature did not have power to Amend the Kerala Value Added Tax Act ( KVAT Act ) which is not in existence after...
The Kerala High Court in the case of The Commercial Tax Officer-I v. C.R. Varghese held that VAT Return can be revised to correct bona fide errors even though Penalty proceeds were initiated. The Court...
While disposing the Writ Petition of M/S. Fibre world, Kerala High Court ruled that confirmation from accountant general as to the steps taken on the basis of Audit Objection can’t be a reason for Delaying...
In Micro Tech System versus Assistant Commissioner, State Goods & Service Taxes, Kerala High Court has held that Assessment can’t be completed in the absence of communication to petitioner on Adjournment Request. The Petitioner M/s Micro...
The Kerala High Court, recently held that the additional works which were not declared by the dealer can assessed under the normal provisions under Section 6(1) of the Kerala Value Added Tax Act. Justice Jayasankar...
In a recent ruling, the Kerala High Court ruled that the assessee need not continue compounding scheme till the completion of work. Justice Vinod Chandran, while allowing a petition by M/s KNR Constructions, held that...
In Sabith K.A v. CTO & Anr, the Kerala High Court held that email is not a proper mode of applying revision of return under the Kerala Value Added Tax Act. Justice K. Vinod Chandran was...
In a recent ruling, the Kerala High Court held that, under the Kerala Value Added Tax Act and the connected Circular, the quantity discount shall be deducted from turnover even if there is no evidence...
In a recent decision, the single bench of the Kerala High Court has opined that under Rule 58(16) of KVAT Rules, using double-side carbon is a mandatory requirement while filing delivery notes. Therefore, dealers/sellers of...
In a recent decision, the Kerala High Court observed that the exemption under section 6(7)(b) of the KVAT Act, 2003 is not available to ‘cleaning materials’ since they are not ‘consumables’ as per the provisions...
The Department of Commercial Taxes has recently through Order No.C3/34789/15/CT Dated 9/3/2016 clarified that the rate of ‘Thermocol Disposable Plates’ is 20% w.e.f. 1.04.2015. The said product was was taxable at RNR by virtue of...
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