KVAT Act – Amnesty Application does not warrant automatic Dismissal of Appeal

Sakthi Agencies Vs The Assistant Commissioner (Kerala High Court)

KVAT Act – Amnesty Application does not warrant automatic Dismissal of Appeal – Kerala High Court Single Bench – on 5th November 2021

Kochi: In a first of its kind judgement in Kerala, a Single Bench of the High Court of Kerala presided over by Justice Bechu Kurian Thomas held that applying under an amnesty scheme will not render the appeal filed by an assessee to be deemed to be dismissed.