KVAT Refunds can be Adjusted Towards Amount payable under Amnesty Scheme: Kerala HC [Read Order]
While allowing the Writ Appeal, the court set aside the judgment of the Single Judge and directed the department to deduct the amount of Rs. 1,60,465 from the amount of Rs. 5 lakhs that is due to the appellant by way of refund.
The Kerala High Court has held that refund due under the Kerala Value Added Tax Act ( KVAT ), 2003 can be adjusted towards the amount payable under the amnesty scheme. While allowing the Writ Appeal, the court set aside the judgment of the Single Judge and directed the department to deduct the amount of…
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