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Karnataka HC Rejects Lost Books & Tax Adviser Fraud Defence in VAT Dispute
Case Law Details
- Case Name
- Yellalinga Electricals Vs Additional Commissioner of Commercial Taxes (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Yellalinga Electricals Vs Additional Commissioner of Commercial Taxes (Karnataka High Court)
The Karnataka High Court considered Review Petition No. 483/2025 challenging the order dated 19.03.2025 passed in STA No. 1/2024 and also decided STA No. 2/2024 filed under Section 66(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act).
In the review petition, the petitioner contended that the Coordinate Bench had proceeded on an erroneous factual premise while dismissing STA No. 1/2024. It was submitted that the earlier judgment relied upon the Tribunal’s observation that, ...





