Back
ANU SIVARAMAN
Gaiagen Technologies Private Limited – Appellant
Versus
State of Kerala – Respondent
JUDGMENT :
ANU SIVARAMAN, J.
1. W.P. (C) No. 8448/2021 challenges Ext.P5 order dated 5.3.2019, by which, the Kerala Value Added Tax Appellate Tribunal (for short ‘the KVAT Appellate Tribunal’) partly allowed the appeals filed by the State and modified the directions of the First Appellate Authority and directed the Assessing Authority to complete the assessment afresh as indicated in paragraphs 9 and 10, taking note of the decision of the Apex Court in State of Gujarat vs. Bharat Pest Control, 2018-TIOL-310-SC. There is a further prayer for a direction to respondents 4 and 5 to deposit the amount of service tax erroneously collected from the petitioner to the 1st respondent to discharge the VAT liability confirmed by Ext.P5 order. Challenge is also raised to Ext.P11 order of the 6th respondent rejecting the request for refund of the service tax paid and Ext.P14 notice issued by the 7th respondent under Section 25(1) of the Kerala Value Added Tax Act (for short ‘the KVAT Act’). The assessment years in question in the said writ petition are from 2008-’09 to 2012-’13.
2. The prayer in W.P. (C) No. 19432/2021 is to quash Ext.P13 order of the 6th respondent dated 5.7.2021, by which, the an
An assessment order continues to be effective unless reviewed or modified in appeal and so long as an assessment order remains without any such review or modification, no claim for refund would be ma....
Refund of service tax on exempt services barred by unjust enrichment if contract inclusive of tax and incidence passed on; refund proceedings cannot modify self-assessments.
The principle that payment of service tax on gross receipts exempts a contractor from simultaneous VAT liability was established, requiring proper verification by the assessing authority.
Services rendered for public projects are not taxable under Works Contract Service as they are non-commercial in nature.
Adjustment of service tax payments can only occur through a formal refund claim under Section 11B, and the claimant must prove that the tax burden has not been passed to third parties.
Taxation - Value added tax – Refund of - Assessee had every right to dispute such collection and such dispute when raised in return filed, had to be adjudicated by Superintendent - Amount so collecte....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
