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2015 (8) TMI 1059 - HC - VAT and Sales TaxRevenue 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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