Karnataka High Court Allows Revision Petition in VAT Penalty Case — Revised Return Voluntarily Filed Before Notice Valid Under KVAT Act. Penalty under Section 72(2) of the Karnataka Value Added Tax Act, 2003 cannot be imposed when revised return was filed voluntarily before any notice of assessment or penalty.
16 Apr 2015The revision petitioner, M/s Indus Towers Limited, is engaged in providing passive infrastructure telecom services and is registered under the Karnata...
