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2018 (6) TMI 1289 - HC - VAT and Sales TaxPermission for Revision of return - time limitation - application filed beyond time limit - sub-rule (4A) of Rule 22 of the Kerala Value Added Tax Rules - Change in turnover - Circular No.14 of 2017 - Held that:- Ext P1 is an application preferred out of time. It is seen that a circular has also been issued by the competent authority under the Act as Circular No.8 of 2018 for proper implementation of the amended provision - The applicability of the amendment made to sub-section (2) of Section 42 of the Act to the case of the petitioner is a matter for the competent authority under the Act to consider at the first instance. The first respondent is directed to pass fresh orders on Ext.P1 application preferred by the petitioner in the light of subsection (2) of Section 42 of the Act, as amended in terms of the Finance Act, 2018 and Circular No.8 of 2018 - Ext P6 order is quashed.
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