VAT Defaulter Opted for Kerala Amnesty Scheme, 2017 Need Not Pay Collection Charges: Kerala HC [Read Order]

VAT - Kerala Amnesty Scheme - Kerala HC - taxscan

The Kerala High Court has held that since the provisions of Kerala Amnesty Scheme, 2017 has overriding effect over the provisions of the Revenue Recovery Act and therefore, a VAT Defaulter who opted for the Kerala Amnesty Scheme, 2017 need not pay collection charges. The petitioner, B Madhukumar faced revenue recovery proceedings for recovery of…

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