Refund dues cannot be adjusted against Demand When there is Stay on Account of Provision u/s 60 (1A) of KVAT Act: Kerala HC [Read Order]
The court directed that the demand for interest out of the liability assessed against the petitioner for the year 2015-16 shall not be demanded as pending disposal of the statutory appeal before the Tribunal for the year 2015-16.
The Kerala High Court has held that refund dues cannot be adjusted against demand when there was a stay on account of provision under section 60 (1A) of Kerala Value Added Tax ( KVAT ) Act, 2003. The bench directed that the demand for interest out of the liability assessed against the petitioner for the…
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