Denial of Credit Under KVAT Act Due to Non-Registration Unjust: Kerala HC

Mythree Associates Vs Commercial Tax Officer (Kerala High Court) In a recent ruling, the Kerala High Court addressed the case of Mythree Associates Vs Commercial Tax Officer concerning the denial of input tax credit under the Kerala Value Added Tax Act, 2003 (KVAT Act). The petitioner, a registered dealer engaged in scrap material trade, purchased materials from the Travancore Devaswom Board during a specified period. Despite the Board collecting taxes and remitting them to the State Exchequer, the petitioner was denied credit because the Board was not registered under the KVAT Act. The court ...