Annoor Dental College Vs State of Kerala (Kerala High Court)
Kerala High Court held that college, managed by an education trust, engaged in supplying food to students through canteen is required to obtain registration under Kerala Value Added Tax Act, 2003 [KVAT Act]. Thus, writ dismissed accordingly.
Facts- M/s. Annoor Dental College was proceeded against u/s. 67(1) of the Kerala Value Added Tax Act, 2003 for not taking registration under the said Act though they crossed the turnover limit for registration and also for not remitting VAT for the sales effected by the institution for the assessment years 2013-14 and 201415.
Aggrieved by the penalty orders for the assessment years 2013-14 and 2014-15, the assessee preferred appeals before the Deputy Commissioner (Appeals), who in turn set aside the impugned penalties and allowed the appeals.
Aggrieved by the order of the 1st appellate authority, the State approached the Kerala Value Added Tax Appellate Tribunal. The tribunal by affirming the order of the 1st appellate authority partly allowed the appeal preferred by the State and directed the assessee to take registration and further directed the assessing authority to complete the assessment u/s. 25(1) of the Act. It is against the said findings that assessee is in revisions before this court.
