![Notice Sent to Company returned as ‘Addressee Left’: Kerala HC Upholds Ex-parte Assessment since Director received Notice send to him [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/Kerala-High-Court-Taxscan.jpg "Notice Sent to Company returned as ‘Addressee Left’: Kerala HC Upholds Ex-parte Assessment since Director received Notice send to him [Read Judgment]")
Notice Sent to Company returned as ‘Addressee Left’: Kerala HC Upholds Ex-parte Assessment since Director received Notice send to him [Read Judgment]
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...
E-mail is not a Proper Mode of Applying Revision of Return under the KVAT Act: Kerala HC [Read Judgment]
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 hearing a...
State cannot insist for Furnishing Security over 20% demand paid towards stay under KVAT Act: Kerala HC [Read Judgment]
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...
Disallowance of Input Tax Credit is not an ‘Error’ to be rectified u/s 66 of KVAT Act: Kerala HC [Read Judgment]
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 Act since it is...
Power to Impose Penalty u/s 47(6) of KVAT Act is not Absolute; Quantum of Penalty must be ascertained to the Gravity of Offence: Kerala HC [Read Judgment]
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 cannot impose...
DC’s Power to Extent Time limit u/s 25B of KVAT Act cannot be used to initiate Fresh Proceedings: Kerala HC [Read Judgment]
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...
