The Kerala High Court has upheld the constitutional validity of Section 42(3) of the Kerala Value Added Tax Act, 2005 which retrospective effect of the said provision to re-open assessments that have already become final under the KVAT Act. The Court also ruled that, the retrospective operation of Section 42(3) would entail the re-opening of […]
The post No Re-Opening of Assessments under Section 42(3) that were Completed Years ago: Kerala High Court [Read Judgment] appeared first on Taxscan | Simplifying Tax Laws.
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