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Case Law Details

Case Name : Nivz Imports &
Appeal Number : Exports A Ltd Vs Deputy Commissioner of State Tax (Kerala High Court)
Date of Judgement/Order : WP(C) No. 14951 of 2024
Related Assessment Year : 01/11/2024
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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 legall

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