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Refund due AY 2016-17 can not be adjusted against demand for AY 2015-16 if appeal is pending before tribunal-Kerala HC
Case Law Details
- Case Name
- Nivz Imports &
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 01/11/2024
- Courts
- All High Courts, Kerala High Court
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Nivz Imports & Exports A Ltd Vs Deputy Commissioner of State Tax (Kerala High Court)
In a recent ruling Hon’ble Kerala HC have held that refund due to the petitioner for the year 2016-17 could not have been adjusted against the demand for 2015-16 when there was a stay on account of the provisions contained in Section 60 (1A) of the KVAT Act.
The petitioner was a registered dealer under the Kerala Value Added Tax Act, 2003. It is the grievance of the petitioner that a refund due for the year 2016-17 has been adjusted against a demand for the AY 2015-16. It is legally sustainable in th...
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