Jharkhand HC Quashed VAT Refund Denial for Limitation Imposed Without Statutory Authority

Kirloskar Brothers Limited Vs State of Jharkhand (Jharkhand High Court) The Jharkhand High Court decided two writ petitions concerning rejection of refund claims for Assessment Years 2009–10 and 2012–13, where the tax authorities had denied refunds on the grounds of delay in filing and alleged outstanding dues. For AY 2009–10, an assessment order determined tax payable and an excess demand notice quantified excess payment at ₹56,86,616. A refund application was filed in March 2015, with reminders thereafter. Despite correspondence indicating ongoing processing, the department later req...