AP HC grants stay in VAT proceedings as notice was without Jurisdiction

Kalpataru Project International Ltd Vs Union of India (Andhra Pradesh High Court) This article discusses the case of Kalpataru Project International Ltd Vs Union of India in the Andhra Pradesh High Court. The proceedings are being questioned on the grounds of jurisdiction, as the notice proposing revision of a VAT refund was issued by a Deputy Commissioner instead of a Joint Commissioner The petitioner, engaged in the erection and installation of towers, was assessed to VAT and a refund was initially sanctioned in 2019. However, no refund was provided, and instead, a revision notice was issued...