![Mistake of Applying VAT Rate is Rectifiable: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Mistake-of-Applying-VAT-Rate-is-Rectifiable-VAT-Rate-VAT-Kerala-High-Court-Taxscan.jpg "Mistake of Applying VAT Rate is Rectifiable: Kerala HC [Read Order]")
Mistake of Applying VAT Rate is Rectifiable: Kerala HC [Read Order]
The Kerala High Court, while granting relief to the assessee, has held that the mistake of applying the correct VAT rate can be rectified under the...
![Open Purchase Orders are Not Agreement to Sell, Movement of Goods are Mere Stock Transfers: Karnataka HC Quashes Sales Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Purchase-Orders-Agreement-to-Sell-Stock-Transfers-Karnataka-HC-Sales-Tax-Demand-taxscan.jpg "Open Purchase Orders are Not Agreement to Sell, Movement of Goods are Mere Stock Transfers: Karnataka HC Quashes Sales Tax Demand [Read Order]")
![VAT Dealer cannot Claim Refund/Avail ITC on Return of Purchased Goods after Limitation Period of 90 Days: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/VAT-Dealer-Refund-ITC-Purchased-Goods-Kerala-HC-taxscan.jpeg "VAT Dealer cannot Claim Refund/Avail ITC on Return of Purchased Goods after Limitation Period of 90 Days: Kerala HC [Read Order]")
![‘Common Parlance Test, ‘Marketability Test; ‘Popular Meaning Test’ are tools for Interpretation to arrive at decision on Proper classification of Tariff Entry: Karnataka High Court directs recomputation of Sales Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/11/Common-Parlance-Test-Marketability-Test-Popular-Meaning-Test-tariff-entry-Karnataka-High-Court-Sales-Tax-Taxscan.jpg "‘Common Parlance Test, ‘Marketability Test; ‘Popular Meaning Test’ are tools for Interpretation to arrive at decision on Proper classification of Tariff Entry: Karnataka High Court directs recomputation of Sales Tax [Read Order]")
Karnataka Govt. notifies Karasamadhana Scheme, 2021 to complete the pre-GST Legacy Audit and clear Tax Arrears [Read Notification]
The Karnataka Government notified the Karasamadhana Scheme, 2021 to complete the pre-GST legacy audit and clear tax arrears expeditiously. The scheme grants 100% waiver of arrears of penalty...
![Karnataka Govt. notifies Karasamadhana Scheme, 2021 to complete the pre-GST Legacy Audit and clear Tax Arrears [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/03/Karnataka-Govt-Karasamadahana-Scheme-2021-pre-GST-legacy-audit-clear-tax-arrears-Taxscan.jpg "Karnataka Govt. notifies Karasamadhana Scheme, 2021 to complete the pre-GST Legacy Audit and clear Tax Arrears [Read Notification]")
Closure of Branch irrelevant insofar as assessee choose Determination of Tax Liability on Compounding basis: Kerala HC [Read Judgment]
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...
![Closure of Branch irrelevant insofar as assessee choose Determination of Tax Liability on Compounding basis: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/08/Luxury-Tax-Kerala-High-Court-Taxscan.jpg "Closure of Branch irrelevant insofar as assessee choose Determination of Tax Liability on Compounding basis: Kerala HC [Read Judgment]")
Statutory Benefits to Assessee can’t be denied on Technicalities: Karnataka HC on rejection of C-Forms due to Late Submission
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...
No Re-Opening of Assessments under Section 42(3) that were Completed Years ago: Kerala High Court [Read Judgment]
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...
![No Re-Opening of Assessments under Section 42(3) that were Completed Years ago: Kerala High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/12/KVAT-Act-Kerala-High-Court-GST-Taxscan.jpg "No Re-Opening of Assessments under Section 42(3) that were Completed Years ago: Kerala High Court [Read Judgment]")
[Breaking] State Legislature did not have Power to Amend the KVAT Act which is not in Existence Post-GST: Kerala HC [Read Judgment]
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...
Input Tax Credit can’t be denied to Buyer If Seller discharges Tax Liability: Karnataka HC [Read Judgment]
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...
![Input Tax Credit can’t be denied to Buyer If Seller discharges Tax Liability: Karnataka HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/06/Land-Transactions-Karnataka-High-Court.jpg "Input Tax Credit can’t be denied to Buyer If Seller discharges Tax Liability: Karnataka HC [Read Judgment]")
Special Provisions of KVAT Act for Registration and Continuance of Business by Legal Representatives can be extended to Partnership Firms: Kerala HC [Read Judgment]
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...
![Special Provisions of KVAT Act for Registration and Continuance of Business by Legal Representatives can be extended to Partnership Firms: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/Kerala-High-Court-Taxscan.jpg "Special Provisions of KVAT Act for Registration and Continuance of Business by Legal Representatives can be extended to Partnership Firms: Kerala HC [Read Judgment]")