Karnataka High Court Allows Appeals by Garment Dealers in CST Act Reassessment Case — Reopening of Assessment Beyond Four Years Without Allegation of Fraud or Suppression of Facts is Invalid. The court held that the Additional Commissioner's suo motu revision under Section 9(2) of CST Act read with Section 39 of KVAT Act was barred by limitation as no fraud or wilful suppression was alleged.
7 Dec 2017The case involves multiple appeals filed by garment dealers from Bellary under Section 66(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) aga...
