Inputax tax claim
vinay gangadhar hegde
(Querist) 14 November 2009
This query is : Resolved
As per Karnataka Value Added Tax Act.2003 revised return shall be filled within six months. If a dealer files revised return after six months claiming more input than the original return, department reject the excess input tax in revised return. Can they reject the same ? Is there any legal remedy for the same. pl quote any case law for claiming input tax after six months
Raj Kumar Makkad
(Expert) 15 November 2009
Department is within its right to reject the revised return containing additional inputs as the revised return is not meant for adding the additional inputs rather it is meant just for providing additional information about the already mentioned input in the original retun.
vinay gangadhar hegde
(Querist) 15 November 2009
Now I am asking, if we go for an appeal for rejecting revised return filed after six months, can we have the chance of winning the same. If there is any case law to substaitiate the same, pl quote the same