KVAT Act: Mistake in applying correct rate of tax can be rectified

Crescent Constructions Vs Deputy Commissioner of State Tax (WC) (Kerala High Court) HC held that that Deputy Commissioner of State Tax has misdirected himself in law while deciding to reject the application for rectification on the ground that the petitioner produced the documents in support of the claim for lower rate of tax only along with the application for rectification. As is evident from provisions of Section 66 of the KVAT Act, disputes such as these are matters which can be considered in a rectification application and once it is brought to the notice of the Officer that there is a m...