https://www.taxtmi.com/highlights?id=74083 Filing of form Manually instead of Electronically - Imposition of condition through circular - There is nothing in the Act to hold that Section 74(4) of the KVAT Act, 2003 mandates the dealer to furnish Form 240 electronically. On the basis of the circular which is alleged to have been issued mandating From 240 to be filed electronically, the respondent cannot contend that form 240 filed manually, which was in time, is not a valid submission of Form 240. - HC en-us Thu, 11 Jan 2024 12:38:28 +0530 Thu, 11 Jan 2024 12:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74083 Filing of form Manually instead of Electronically - Imposition of condition through circular - There is nothing in the Act to hold that Section 74(4) of the KVAT Act, 2003 mandates the dealer to furnish Form 240 electronically. On the basis of the circular which is alleged to have been issued mandating From 240 to be filed electronically, the respondent cannot contend that form 240 filed manually, which was in time, is not a valid submission of Form 240. - HC Highlights VAT and Sales Tax Thu, 11 Jan 2024 12:38:28 +0530 https://www.taxtmi.com/highlights?id=74083