Case Law Details
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 refund, followed by a writ petition seeking a directive for refund sanction along with interest.
During the pendency of the writ petition, notices under the KVAT Act were served on the petitioner for assessment purposes. Despite these notices, the petitioner did not respond or produce required documents. Consequently, an ex-parte assessment order was passed for the year 2012-13, adjusting the excess payment from previous years. Subsequently, a rectified assessment order was issued for the same year, creating a demand for payment.
Upon identifying irregularities in the assessment for the year 2011-12, the Deputy Commissioner proposed cancellation of the assessment order. A rectified assessment order was then passed, creating a substantial demand. The petitioner filed a writ petition and a contempt case, which were disposed of with the observation that further grievances could be addressed through appropriate proceedings.
In response, the petitioner filed an appeal against the revised assessment order. The appellate authority modified the order and granted a refund. However, subsequent errors in interest calculation led to further adjustments and a reduced refund amount. The petitioner challenged this through a writ petition.
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