https://www.taxtmi.com/caselaws?id=335821 A revised assessment under the Kerala Value Added Tax Act was challenged on grounds of natural justice, non-application of mind, and alleged double taxation. The Court noted that the assessing authority had considered the taxpayer's objections, including the contention that the receipts were already subject to service tax and that the transaction did not fall within the relevant VAT charging provisions. As the objections were examined on merits and the dispute involved factual differentiation between VAT and service tax liability, the existence of an efficacious statutory appeal meant writ interference was not warranted. The assessment was upheld and the statutory appeal remedy remained available. en-us Wed, 30 Nov 2016 00:00:00 +0530 Sat, 10 Dec 2016 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335821 A revised assessment under the Kerala Value Added Tax Act was challenged on grounds of natural justice, non-application of mind, and alleged double taxation. The Court noted that the assessing authority had considered the taxpayer's objections, including the contention that the receipts were already subject to service tax and that the transaction did not fall within the relevant VAT charging provisions. As the objections were examined on merits and the dispute involved factual differentiation between VAT and service tax liability, the existence of an efficacious statutory appeal meant writ interference was not warranted. The assessment was upheld and the statutory appeal remedy remained available. Case-Laws VAT and Sales Tax Wed, 30 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335821