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Karnataka HC Upholds KVAT Revision Initiated Within Four-Year Limitation
Case Law Details
- Case Name
- Abhiram Infra Projects Pvt. Ltd. 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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Abhiram Infra Projects Pvt. Ltd. Vs Additional Commissioner of Commercial Taxes (Karnataka High Court)
The Karnataka High Court heard an appeal under Section 66(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act), challenging an order dated 22.05.2023 passed under Section 64 of the KVAT Act and the consequential demand notice dated 21.07.2023. The dispute related to the assessment year 2014-15. The appellant, a registered dealer under the KVAT Act, had been subjected to a reassessment under Section 39(1), following which tax liability was paid. Subsequently, an order unde...
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