appellant challenging (i) the orders of assessment under the KVAT Act
for the assessment years 2015-16 to 2017-18 and a show cause notice ... order
imposing penalty on the appellant under the KVAT Act for the
assessment years 2016-17 and 2017-18 [W.P(C).No.18443/2020
Act namely Insecticides Act . Sl.No.66 of
Notification SRO 82/06 dated 21.01.2006 issued
under Section 6(1)(d) of the Kerala VAT Act ... Act .
It was a case under the Central Excise Act and
the Entry corresponding to the Excise Act . In the
present case under the KVAT
Neetu Sachdeva
Date: 2023.03.13
16:11:39 IST
Reason:
1
‘ KVAT Act, 2003 ’), all these appeals are decided and disposed of
together, by this common ... same
by holding that the burden under section 70 of the KVAT Act, 2003 has
not been discharged. However, the Karnataka Appellate Tribunal
reversed
Section 26E of the SARFAESI Act and Section
31B of the Recovery of Debts and Bankruptcy Act, 1993 (RDB Act,
1993) obtains priority over ... Kerala General Sales Tax Act, 1963 (KGST Act, 1963 ) and the Kerala
Value Added Tax Act, 2003 (KVAT Act, 2003 ) to recover the
amounts
above
the rights of the Revenue created through the
KGST Act / KVAT Act . In fact, this enquiry has been
rendered relatively easy for this Court ... superior to that enjoyed by the Revenue under the
KGST Act / KVAT Act .
39. The learned Additional Advocate General, as I
have already seen above
above the rights of the Revenue created
through the KGST Act / KVAT Act . In fact, this
enquiry has been rendered relatively easy for
this Court ... Act and
the Securitization Act on the one hand and Section
38 of the Bombay Act and Section 26B of the
Kerala Act
above the rights of the Revenue created
through the KGST Act / KVAT Act . In fact, this
enquiry has been rendered relatively easy for
this Court ... Act and
the Securitization Act on the one hand and Section
38 of the Bombay Act and Section 26B of the
Kerala Act
above the rights of the Revenue created
through the KGST Act / KVAT Act . In fact, this
enquiry has been rendered relatively easy for
this Court ... Act and
the Securitization Act on the one hand and Section
38 of the Bombay Act and Section 26B of the
Kerala Act
unit;
entries under the KVAT Act and Punjab Value Added Tax
Act, 191413 are wholly different;
12
'KVAT Rules' for short ... Act are different and the Entry under the
Punjab VAT Act is limited only to cellular telephones in
contradistinction to the Notification under KVAT Act
unit;
entries under the KVAT Act and Punjab Value Added Tax
Act, 191413 are wholly different;
12
'KVAT Rules' for short ... Act are different and the Entry under the
Punjab VAT Act is limited only to cellular telephones in
contradistinction to the Notification under KVAT Act
