Supreme Court notice on Kerala GST law permitting levy of tax under repealed VAT regime

The Supreme Court has sought response from commercial tax authorities in a petition challenging the legality of provisions in the Kerala Goods and Services Tax (GST) law which allows assessment, levy and collection of tax under the repealed Value Added Tax (VAT) regime. A Bench of Justices S. Ravindra Bhat and Dipankar Datta recently protected traders, including the lead petitioner, T.S.…