https://www.taxtmi.com/caselaws?id=188734 The High Court of Kerala, in a judgment by Justice Thottathil B.Radhakrishnan, ruled in favor of a revision petitioner regarding input tax credit eligibility under the Kerala Value Added Tax Act, 2003. The court held that the petitioner, despite violations, is entitled to input tax credit benefits under the retrospective amendment introduced by the Kerala Finance Act, 2014. The assessing authority was directed to modify the assessment order to grant input tax credit based on the mentioned amendment, emphasizing fairness and adherence to the law for dealers paying presumptive tax under Section 25 C of the K.V.A.T. Act. en-us Mon, 31 Aug 2015 00:00:00 +0530 Wed, 14 Dec 2016 16:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188734 The High Court of Kerala, in a judgment by Justice Thottathil B.Radhakrishnan, ruled in favor of a revision petitioner regarding input tax credit eligibility under the Kerala Value Added Tax Act, 2003. The court held that the petitioner, despite violations, is entitled to input tax credit benefits under the retrospective amendment introduced by the Kerala Finance Act, 2014. The assessing authority was directed to modify the assessment order to grant input tax credit based on the mentioned amendment, emphasizing fairness and adherence to the law for dealers paying presumptive tax under Section 25 C of the K.V.A.T. Act. Case-Laws VAT and Sales Tax Mon, 31 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188734