Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights April 2022 Year 2022 This

Amnesty Scheme - Composite order of penalty u/s 67 and section ...

VAT and Sales Tax

April 6, 2022

Amnesty Scheme - Composite order of penalty u/s 67 and section 44(10) of the Kerala VAT Act, 2003 - screenshot of the web portal evidencing the rejection of petitioner's application, alleging expiry of time - Petitioner cannot be faulted for the denial of access. The system declined access to the petitioner, contrary to the terms of the scheme. If the error in the system was averted, petitioner would have been eligible to claim the option under the Amnesty Scheme 2020. - HC

View Source

 


 

You may also like:

  1. Levy of penalty u/s 47(b) of the erstwhile Kerala Value Added Tax Act, 2003 - registration of Charitable Hospitals - indoor patient - medicines supply of surgical items,...

  2. Collection of penalty without order - Karnataka Value Added Tax Act, 2003 - collection of penalty without an order u/s Section 53(12)(c), is illegal and can hardly be...

  3. Amnesty Scheme - Additional Commissioner has no power to reject the application under Amnesty Scheme - Power only could have been exercised by the Commissioner, VAT Delhi - HC

  4. Whether transformation of noncommercial underground raw water into packaged drinking water amounted to “manufacture“ as defined u/s 2(30) of the Assam Value Added Tax...

  5. An Amnesty Scheme in Service Tax – A Big loophole - Article

  6. Waiver of penalty - under Amnesty Scheme - Person who pays part tax and interest would be entitled, while calculating the tax dues, under clause 3 of the Amnesty Scheme...

  7. Interest liability - seeking waiver of interest since the payment of service tax was paid under the amnesty scheme - The tribunal observed that the appellant's payment...

  8. Validity of assessment order u/s 25(1) of the Kerala Value Added Tax Act, 2003 - suppression of turnover - evasion of tax - The court held that the petitioner did not...

  9. Interpretation of proviso to Section 8(a) of the Kerala Value Added Tax Act, 2003 - Constitutional validity of proviso to Section 8(a) - recovery of compounded tax - The...

  10. Whether the interest paid on sales tax under the amnesty scheme is an allowable deduction as business expenditure – not panel in nature - deduction allowed - AT

 

Quick Updates:Latest Updates