Kerala Value Added Tax Act (for short,
' KVAT Act ') and also imposition of penalty under Section 67(1) of
the KVAT Act ... According to learned counsel, in terms of Section 26 of
the KVAT Act, under which the proceedings are initiated, there is no
provision for filing
TRUE COPY OF THE ASSESSMENT ORDER UNDER THE KVAT ACT FOR
THE YEAR 2009-10 DATED 24.4.2012.
EXT P.2 TRUE COPY OF THE APPELLATE ... TRUE COPY OF NOTICE U/S 25(1) OF THE KVAT ACT DATED 4.12.2015.
EXT.P.4 TRUE COPY OF PETITIONER'S OBJECTION
that though notice was issued under Section 47(2) of the
KVAT Act calling upon the petitioner to furnish security deposit ... been
taken note of. Further, there is no provision under the KVAT Act
to enable the petitioner to claim interest. Advance tax has been
paid
readymade garments
and is a registered dealer under the provisions of KVAT Act as
well as CST Act on the rolls of first respondent. During ... could not
be processed due to the restrictions imposed by the KVAT Act,
2003 , especially under Sections 21 (2) and 42 . It is stated
that
EXHIBITS:
-----------------------
P1 : TRUE COPY OF THE ANNUAL RETURN UNDER THE KVAT ACT FOR
THE RETURN PERIOD 2011-12 DATED 29.6.2012.
P2 : TRUE COPY ... TRUE COPY OF NOTICE UNDER SECTION 67(1) OF THE KVAT
ACT DATED 2.5.2016.
RESPONDENT(S)' EXHIBITS: NIL
-----------------------
//TRUE COPY//
P.S. TO JUDGE
2016, IN DEMANDING SECURITY DEPOSIT U/S 47(2) OF
THE KVAT ACT
P8 COPY OF THE REPLY DATED 30/08/2016 SUBMITTED BY PETITIONER ... documents prescribed under Section 46
(3) of the KVAT Act, 2003 and that though the consignee has entered
into agreement dated 15/12/2015
order under Section 55 of the KVAT Act. It is pursuant to
Exts.P7 and P8, demand notices have been issued as
Exts
invoices and delivery note as specified in Rule 58
of the KVAT Rules and therefore the order of penalty is liable
to be set aside ... that the
goods were accompanied by documents as prescribed under
the KVAT Act . The documents namely the original copy of
purchase bill and duplicate copy
refund submitted by the petitioner
under Section 21cc of the KVAT Act, 2003 observed that the vital
documents namely, credit note and corresponding debit note
APPLICATION FOR CONVERSION OF APIN DEALER TO TIN
DEALER UNDER THE KVAT ACT SUBMITTED BEFORE THE 1ST
RESPONDENT.
EXHIBIT-P4: COPY OF TIN REGISTRATION CERTIFICATE
