KVAT Penalty Deleted as Form 16 Declaration Showed Goods Intended for Own Use: Kerala HC

State of Kerala Vs Petrolink Data Services (P) Ltd (Kerala High Court)

Kerala High Court held that imposition of penalty u/s. 47(6) of Kerala Value Added Tax Act unjustified as declaration in Form 16 produced demonstrating that goods that were being transported were for own use of the assessee.

Facts- The respondent assessee was engaged in the business of IT Technical Support and Software Development during the year 2012­-2013. Apparently, they had not taken registration under the KVAT Act, 2003 during the said year and the registration was applied for and

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