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2015 (8) TMI 1059 - KERALA HIGH COURTRevenue Recovery Proceeding – Applicability of Section 22(4) of Kerala GST Act, 1963 – Revenue recovery proceedings were initiated against respondent for recovery of amount towards sales tax dues of society for assessment years 1981-82 to 1991-92 – Respondent challenged recovery proceedings and by impugned judgment, single Judge allowed petition – Held that:- Admittedly, section 22(4) was incorporated in statute only with effect from April 1, 1999 which is long after relevant assessment years and even after resignation of respondent from service of society – Provision in of section 22(4), in absence of any thing indicating that same is retrospective, can also be prospective – If that be so, this provision may not have any impact in so far as the assessment years in question are concerned – Thus, Judge was fully justified in allowing petition – Decided against revenue.
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