https://www.taxtmi.com/caselaws?id=364594 The appellant, a registered dealer under the Kerala Value Added Tax Act, challenged an assessment carried out in 2010 under Section 17D of the Act. The court highlighted the gross delay in filing the appeal and the failure to meet the pre-condition of depositing the tax demanded, leading to the rejection of the appeal in 2015. Despite arguments regarding the authenticity of Form 18 declarations and compliance with procedural requirements, the court dismissed the appeal, upholding the judgment of the learned Single Judge and ordering each party to bear their respective costs. en-us Thu, 26 Jul 2018 00:00:00 +0530 Wed, 01 Aug 2018 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364594 The appellant, a registered dealer under the Kerala Value Added Tax Act, challenged an assessment carried out in 2010 under Section 17D of the Act. The court highlighted the gross delay in filing the appeal and the failure to meet the pre-condition of depositing the tax demanded, leading to the rejection of the appeal in 2015. Despite arguments regarding the authenticity of Form 18 declarations and compliance with procedural requirements, the court dismissed the appeal, upholding the judgment of the learned Single Judge and ordering each party to bear their respective costs. Case-Laws VAT and Sales Tax Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364594