9911796707
TMI Blog2024 (5) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... arte order of the assessment for the year 2012-2013 was passed, in which it was held that an amount of Rs. 19,47,790/- was found due after adjusting the refund amount of Rs. 23,52,998/- for the year 2011-2012. Since the amount to be refunded for the year 2011-2012 with interest was given credit for the year 2012-2013, the direction of the High Court in its judgment N.R. PATEL AND COMPANY VERSUS ASSISTANT COMMISSIONER OF WORKS CONTRACT COMMERCIAL TAXES, STATE OF KERALA, THIRUVANANTHAPURAM [ 2015 (3) TMI 1436 - KERALA HIGH COURT] was complied with in respect of the assessment year 2011-2012. Later on, it was found that some mistake in calculating the interest on refund had occurred for the assessment year 2011-12 and therefore, the order for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s writ petition which is hereby dismissed. - HONOURABLE MR. JUSTICE DINESH KUMAR SINGH For the Petitioner: By Advs. Sivankutty S. S. Suresh Babu (Cherunniyoor) Vandana Ravi For the Respondents: Smt. Jasmin M.M.-GP JUDGMENT The petitioner is a registered dealer under the provisions of the Kerala Value Added Tax Act, 2003, and is engaged in execution of contract awarded by the Bharat Petroleum Company Ltd. The assessment for the years from 2008 - 2009 to 2011-2012 were completed and the amount found to be paid in excess for the years 2008-2009 to 2010-2011 were carry forwarded to the year 2011-2012. An amount of Rs. 20,11,109/- was found to have been paid in excess as per the order dated 22.08.2014 for the assessment year 2011-12. The asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the documents and not filed reply to the notice, an ex-parte order of the assessment for the year 2012-2013 was passed, in which it was held that an amount of Rs. 19,47,790/- was found due after adjusting the refund amount of Rs. 23,52,998/- for the year 2011-2012. Since the amount to be refunded for the year 2011-2012 with interest was given credit for the year 2012-2013, the direction of the High Court in its judgment dated 31.03.2015 was complied with in respect of the assessment year 2011-2012. Later on, it was found that some mistake in calculating the interest on refund had occurred for the assessment year 2011-12 and therefore, the order for the assessment year 2012-13 was rectified by which an amount of Rs. 21,51,887/- was given cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re was some error in the calculation of the interest portion. Hence, Ext. P-18 notice was issued under Section 56 on 29.07.2023. After hearing the petitioner, a fresh order on Ext. P-20 was issued on 21.01.2023 directing the assessing authority to re-work the interest applicable as per the Statute. Subsequently, after issuing Ext. P-21 notice and considering the aforesaid reply filed by the petitioner in Ext. P-23 order dated 04.09.2023 was issued and an order of refund was limited to Rs. 49,96,500/-. 7. If the petitioner is aggrieved by the said order, the remedy lies elsewhere under the Statute itself. This Court cannot enter into the factual dispute as it is for the petitioner to approach the Appellate Authority against the said order if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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