ONLINE SERVICE PROVIDERS LIKE ‘FLIPKART’ FACILITATING SALE AND PURCHASE OF GOODS THROUGH ONLINE PORTALS CANNOT BE CONSIDERED AS DEALER OF GOODS – NOT LIABLE FOR VAT

In the matter of FLIPKART INTERNET PRIVATE LIMITED [W.P.(C).NO.5348 OF 2015 (P) & W.P.(C).NO.6916 OF 2015 (L)], the Hon’ble Kerela High Court set aside the penalty imposed on the petitioner holding that FLIPKART is facilitating sale and purchase of goods through online portals cannot be considered as dealer of goods, consequently not liable for VAT.

To get full text of the judgment, please click on the link below:

http://judis.nic.in/judis_kerala/qrydisp.aspx?filename=432319

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