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VAT - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Refund of input credit - KVAT - Bar of limitation - the assessee ...


Assessee denied KVAT refund due to late filing; personal health issues not valid for delay condonation.

November 26, 2015

Case Laws     VAT and Sales Tax     HC

Refund of input credit - KVAT - Bar of limitation - the assessee was a heart patient and he could not file the return in time. The law do not provide for condonation of delay for any such reasons - Refund not allowed - HC

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