Refund of Excess Amount of Tax under KVAT Act: Kerala HC directs to File Application in Pending ST Revisions [Read Order]

The Kerala High Court directed the petitioner to file application in pending Service Tax (ST) Revisions in the matter of refund of excess amount of tax under the Kerala Value Added Tax Act (KVAT), 2003.

The petitioner in the present matter is M/s Bharat Heavy Electricals Limited. The present writ petition has been filed by the petitioner seeking a writ of mandamus directing the 3rd respondent to refund the excess amount of tax under Kerala Value Added Tax Act, 2003 paid by the petitioner which has been determined.

The Counsel for the petitioner submitted that the refund has been allowed but, with condition that the refund can be given to the petitioner only after settling the arrears due by giving effect to the orders as and when passed by the Division Bench for the financial years 1997-98 and 1998-1999. It was also submitted that petitioner shall move an appropriate application for the reliefs sought for in this writ petition in the pending revisions.

A Single Judge Bench of Justice Dinesh Kumar Singh observed that “Instead of approaching this Court in writ petition, the petitioner should file an application in pending ST Revisions against the Order dated 16.10.2019 passed in TA Nos.7/16 and 8/16. Considering the said submission, the petitioner is given the aforesaid liberty to move an application before the Division Bench in pending revisions.”

To Read the full text of the Order CLICK HERE

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