The Tax Publishers 2020 TaxPub(VAT) 0095 (Ker-HC) : (2020) 095 ITPJ (V) 0450

KERALA VALUE ADDED TAX ACT, 2005

Section 11(3)

Where assessee challenged disallowance of input tax credit to the tune of Rs. 2,69,27,728 under third proviso to section 11(3), assessee was directed by Court to work out remedies against said orders before appellate authority.

Input tax credit - Goods purchased in State subsequently sent to outside State - Maintainability of petition - Alternate remedy of filing an appeal

Assessee was aggrieved by disallowance of input tax credit to the tune of Rs. 2,69,27,728 under third proviso to section 11(3) being input credit on goods stock transferred out of Kerala. Assessee contended that total input tax credit availed of for relevant year was only Rs. 51,71,761 as evidenced from annual return as well as audit statement in Form 13A filed. Held: Assessee was directed to work out remedies against said orders before appellate authority. To exercise limited purpose of finding out ground of perversity, Court may encroach into function of an appellate authority where facts were considered threadbare, thereafter principle of law decided. Assessee was given liberty to file appeal within period of limitation prescribed by statute and also file an application seeking stay of the order.

REFERRED :

FAVOUR : Against the assessee

A.Y. :



IN THE KERALA HIGH COURT

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