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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