Kerala HC Dismisses Petition Against Revisional Order under Kerala VAT Act

A.M. Abdulla Vs State Tax Officer (Kerala High Court) The Kerala High Court recently adjudicated on a petition filed by A.M. Abdulla challenging the revisional order passed by the Joint Commissioner of State Tax under Section 56 of the Kerala Value Added Tax Act, 2003. The order in question, dated 29.12.2022 (referred to as Ext.P5), annulled the assessment orders dated 12.02.2015 and 14.09.2017 issued by the Commercial Tax Officer, Chavakkad, and directed a reassessment for the year 2012-13 under the Central Sales Tax Act, 1956. Background: The petitioner approached the High Court under Artic...