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KVAT: Once money received by State Government, credit has to be given to petitioner
Case Law Details
- Case Name
- KEC International Ltd. Vs State of Kerala (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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KEC International Ltd. Vs State of Kerala (Kerala High Court)
The Hon’ble High Court held that once the money has been received by the State Government, credit has to be given to the petitioner. It is for the KSEB to clarify how the payment was made to the State Government and the petitioner cannot be put to peril
The petitioner is a works contractor. It was awarded work by Kerala State Electricity Board (KSEB). KSEB deducted works contract TDS under Section 10 of Kerala VAT Act. KSEB remitted the said sum to the State Tax department. However, TIN of the petitioner was not reflected on t...
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