Case Law Details
Case Name : State Tax Officer & Anr Vs. Baiju A.A (Kerala High Court)
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All High Courts Kerala High Court
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State Tax Officer & Anr Vs. Baiju A.A (Kerala High Court)
Value Added Tax (VAT) Act Cannot Be Amended After Introduction Of CGST Act, 2017
The Hon’ble High Court of Kerala while disposing a batch of writ appeals and writ petitions (lead case being State Tax Officer & Anr Vs. Baiju A.A in WA No. 48/2020) declared on 22.08.2022 that the amendment brought in to the provisions of the erstwhile Kerala Value Added Tax Act,2003 (KVAT Act for short) by Finance Act, 2018 so as to enable th
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