VAT Act cannot be amended after Introduction of GST Act, 2017

State Tax Officer & Anr Vs. Baiju A.A (Kerala High Court) Value Added Tax (VAT) Act Cannot Be Amended After  Introduction Of CGST Act, 2017   The Hon’ble High Court of Kerala while disposing a batch of writ appeals and writ petitions (lead case being State Tax Officer & Anr Vs. Baiju A.A in WA No. 48/2020) declared on 22.08.2022 that the amendment brought in to the provisions of the erstwhile Kerala Value Added Tax Act,2003 (KVAT Act for short) by Finance Act, 2018 so as to enable the Tax authorities to initiate assessment proceedings in respect of the assessments pending as on 31...