VAT Defaulter Not Liable To Pay Collection Charges If Opts Amnesty Scheme: Kerala High Court
2 years, 1 month ago

VAT Defaulter Not Liable To Pay Collection Charges If Opts Amnesty Scheme: Kerala High Court

Live Law  

The Kerala High Court has held that collection charges are not payable if a VAT defaulter opts for the Kerala Amnesty Scheme, 2017.The single bench of Gopinath P. has noted that the petitioner had settled the liabilities in terms of the provisions contained in the Amnesty Scheme of 2017, which was introduced by the provisions contained in the Kerala Finance Act 2017.The court stated that as. The Kerala High Court has held that collection charges are not payable if a VAT defaulter opts for the Kerala Amnesty Scheme, 2017. The single bench of Gopinath P. has noted that the petitioner had settled the liabilities in terms of the provisions contained in the Amnesty Scheme of 2017, which was introduced by the provisions contained in the Kerala Finance Act 2017. The court, while allowing the appeal, observed that the petitioner had settled the liabilities in terms of the provisions contained in the Amnesty Scheme of 2017, which was introduced by the provisions contained in the Kerala Finance Act 2017.

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Credit Available On Advance Tax Paid For Stock-Transferred: Kerala High Court
5 months, 3 weeks ago

Credit Available On Advance Tax Paid For Stock-Transferred: Kerala High Court

Live Law  

The Kerala High Court has held that the petitioner will be entitled to credit for the entire amount paid in terms of Circular No. 50/2006 and the definition of input tax in Section 2 of the KVAT Act indicates that the tax paid in terms of Circular No. In a notice issued to the petitioner under Section 25 of the …

Statutory Scheme Determining Taxable Turnover Of Works Contract Under KVAT Act Doesn't Suffer From Any Defect: Kerala High Court
6 months ago

Statutory Scheme Determining Taxable Turnover Of Works Contract Under KVAT Act Doesn't Suffer From Any Defect: Kerala High Court

Live Law  

The Kerala High Court has held that the statutory scheme for determining the taxable turnover of a works contract under the Kerala Value Added Tax Act does not suffer from any defect so as to render it unworkable to effectuate the charge to tax on a works contract. The assessee contended that in the absence of a machinery provision in …

Kerala GST Dept. Invites Application From Traders To Avail Benefits Of Amnesty Scheme
2 years, 6 months ago

Kerala GST Dept. Invites Application From Traders To Avail Benefits Of Amnesty Scheme

Live Law  

The Kerala GST Department announced an amnesty scheme in 2022 to pay unpaid tax debts from before the implementation of GST. The policy would apply to outstanding amounts owed under different statutes, including the Kerala Value Added Tax Act, the Central Sales Tax Act, the Tax on Luxuries Act, the Kerala Surcharges Act, the Kerala Agriculture Income Tax Act, and …

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