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HIGH COURT OF KERALA
A. K. Jayasankaran Nambiar, Easwaran S., JJ
SREEGHANAN.J. – Appellant
Versus
STATE OF KERALA – Respondent
| Table of Content |
|---|
| 1. failure to provide evidence regarding prior work contracts affects tax assessment. (Para 2 , 3 , 4) |
| 2. questions of law focus on evidence presentation and tribunal's review authority. (Para 5 , 6) |
| 3. court confirms tribunal findings based on lack of evidence, dismisses revision. (Para 7 , 8) |
O R D E R
Dr.A.K.Jayasankaran Nambiar,J.
This OT.Revision is preferred against the final order dated
15.02.2023 of the Kerala Value Added Tax Appellate Tribunal, Thiruvananthapuram, in TA (VAT) NO.149/2019.
2. Brief facts necessary for the disposal of this OT.Revision are as follows:- The petitioner is stated to be engaged in works contracts as a dealer registered under the KVAT Act. For the assessment year 2014-2015, the assessment relating to the petitioner was completed on applying the compounded rate of tax at 4% on the entire payment received of Rs.40,65,988/-. It is the case of the petitioner that compounded rate to be applied had to be 3% instead of 4%, going by Ordinance No.21/2014 dated 03.09.2014, since, according to the petitioner the amounts received pertain to the works contracts executed in the previous year, namely 2013-2014. The assessing authority did not accept t
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