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2019 (3) TMI 343 - HC - VAT and Sales TaxConstitutional Validity of Section 25(1) of the Kerala Value Added Tax Act, 2003 - Held that:- Indeed, this Court imposed two conditions: One on the petitioner, and the other on the respondent officials. Admittedly, the petitioner did not comply with the burden cast on him; that is, appearing before the authorities in response to the notice and producing the relevant records. On the other hand, the respondent authorities were directed to hold the proceedings on hold until the writ petition was disposed of. The petitioner has not discharged its burden. By that event, the authorities ought not to have disregarded the directive against it: not to proceed further. The matter is remanded to the Assessing Authority perhaps, under the cover of the interim order, the petitioner may have bona fide believed that the authorities would not act - orders are set aside - appeal allowed in part.
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