The Kerala High Court directed to process the refund within one month as there was a months delay in refunding excess Value Added Tax (VAT) paid under the Kerala Value Added Tax Act, 2003.
The petitioner Future Frames filed the writ of mandamus to direct the 2nd respondent to process the refund amount as per Exhibit P-1 with interest under Section 89 of the Kerala Value Added Tax Act, 2003.
The petitioner is a dealer under the provisions of the Kerala General Sales Tax Act, 1963. Initially, an assessment order was passed for the assessment year 2011-12. The said assessment order was challenged by the petitioner before the appellate authority. The appellate authority remanded the matter back to the assessing authority to pass fresh orders.
The assessing authority vide Exhibit P-1 order dated 09.01.2023 passed a fresh order and concluded that the excess tax paid by the petitioner vide the assessment order is Rs.13,30,516/- (Rupees Thirteen lakh thirty thousand five hundred and sixteen only). The said amount has not been refunded to date.
The petitioner moved Exhibit P-2 application dated 04.05.2023 with a refund request of the amount of Rs.13,30,516/- (Rupees Thirteen lakh thirty thousand five hundred and sixteen only) being the excess tax paid by him during the assessment year 2011-12. Despite four months having gone by, no decision on the application has been taken.
A single judge bench of Justice Dinesh Kumar Singh disposed of the writ petition with direction to the 1st/2nd respondents to process Exhibit P-2 application of the petitioner for refund of the excess tax amount paid by him as per Exhibit P-1 order within one month.
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