The High Court of Kerala held that the assessee with open eyes applied under the scheme and obtained permission. There was no cause for any exclusion since the closed down branch had business in the...
The High Court of Karnataka held that merely for the reason that C-Forms are filed belatedly, it cannot be rejected since the aim of the legislature is to provide a concessional tax benefit to the...
The Kerala High Court has upheld the constitutional validity of Section 42(3) of the Kerala Value Added Tax Act, 2005 which retrospective effect of the said provision to re-open assessments that have already become final...
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 Karnataka High Court has held that if the assessee purchaser proves that the seller has already discharged the tax liability, then the department cannot deny the benefit of input tax credit to such buyer....
The Kerala High Court, recently ruled that the provisions of section 18A of the Kerala Value Added Tax ( KVAT ) Act, 2003 which deals with the special provisions for registration and continuance of business...
While confirming an ex-parte assessment order passed under the Kerala Value Added Tax (KVAT) Act, the Kerala High Court observed that the order cannot be quashed merely on ground that the show cause notice sent...
Justice A.K. Jayashankaran Nambiar of the Kerala High Court, in a recent ruling, held that assessment under section 25(1) of the Kerala Value Added Tax (VAT) Act cannot be made merely on ground of change...
The Kerala High Court in James C.C v. Commercial Tax Officer, held that the authorities under the Kerala Value Added Tax Act, 2003 cannot insist a dealer to submit a copy of the Lease Deed...
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...
Recently, in M/s Mobile Bazar v. CTO & Anr, the Kerala High Court held that the direction to furnish security for the balance amount over the 20% already deposited by the assessee is invalid in...
In M/S, Modern Hospital Pharmacy V. CTO & Anr, the Kerala High Court clarified that there is no provision under the Kerala VAT Act enabling the auditor to file a revised return. The bench was...
In a recent ruling, the single bench of the Kerala High Court held that disallowance of the input tax credit by the assessing officer cannot be a ground for invoking s. 66 of the KVAT...
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 division bench of the Kerala High Court held that he power vested on the officer to impose penalty u/s 47(6) of the KVAT Act is not absolute and the officer...
In a recent decision, the Kerala High Court held that the Deputy Commissioner has no power to extend the time limit for initiating fresh proceedings u/s 25(1) of KVAT Act. While allowing a bunch of...
Division bench of Kerala HC confirms single bench’s order refusing exemption to ‘Cleaning Materials’ under KVAT Act. Recently, the division bench of the Kerala High Court confirmed the decision of the Single bench’s decision, in...
Kerala HC confirms 5% VAT on printed photographs in book form. While confirming the tax rate of 5% on printed photographs in book form, the Kerala High Court observed that, the assessee cannot be deprived...
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