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Assessee need not continue compounding scheme till completion of work under KVAT Act
Case Law Details
- Case Name
- KNR Construction Ltd. Vs Commercial Tax Officer (Works Contract) (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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HC held that The mere fact that petitioner’s work, which commenced in previous year, had been compounded for that year would not require continuance under scheme in the subsequent year, for reason of there being no provision available requiring such a continuance.
RELEVANT EXTRACT OF THE JUDGMENT
4. The facts, with respect to the above writ petition is that the petitioner is a registered works contractor, under the Kerala Value Added Tax Act, 2003. The petitioner was first registered in the assessment year 2013-14. He had only one work in the said year being that of four lining of a se...
