AdvertisementCommercial Tax Officer Vs Vardhanan P. R (Kerala High Court) The Kerala High Court partly allowed the Revenue’s appeal against the judgment of the learned Single Judge in W.P. 17598 of 2022 concerning recovery proceedings against a person alleged to be a Director of the assessee company under Section 39 of the Kerala Value Added Tax (KVAT) Act. The Revenue contended that the Single Judge had incorrectly placed the burden on the authorities, arguing that the Director must establish that non-recovery of tax from the company was not attributable to his negligence, misfeasance or brea...