KGST: HC Not Appellate Authority to examine merit of assessment/refund order

N.R. Patel & Co. Vs Assistant Commissioner (Kerala High Court) The case of N.R. Patel & Co. versus the Assistant Commissioner before the Kerala High Court revolves around the assessment and refund orders issued under the Kerala Value Added Tax Act, 2003 (KVAT Act). The petitioner, a registered dealer engaged in contract execution for Bharat Petroleum Company Ltd., sought a refund for the years 2008-09 to 2011-12. The assessment orders for these years resulted in an excess payment, which was carried forward to subsequent years. Subsequently, the petitioner filed a representation for ref...