Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 298 - KERALA HIGH COURTRemand of the case - Refund of input tax credit - opening stock as on 01.04.2005, which was purchased during the previous year when the Kerala General Sales Tax Act was in force - Refund of input tax credit on the close of the year, ie:31.03.2006 - Held that:- Admittedly, the Tribunal affirmed the order of the first Appellate Authority. Now, we are informed that the Assessing Officer on the question of input tax credit on the opening stock, has held against the assessee by an order giving effect to the first appellate authorities order - On the question of refund of excess input tax credit on the close of the year also the Assessing Officer verified the documents and held against the assessee. The said order has been upheld in first appeal and is said to be now pending before the Tribunal. We are dismayed that the Assessing Officer, despite an order of the first Appellate Authority confirmed by the Appellate Tribunal, has thought it fit to decline the claim of input tax credit on the opening stock on a verification of the documents. We see from the order of the first Appellate Authority that the documents were verified and the same found to be available in the records at specific pages as mentioned therein and then directed that the refund order would be restored. There is no scope for further verification by the Assessing Authority and the issue stands finalised in first appeal. There can be no remand on that particular issue and the Assessing Officer ought not to have looked into that. The Assessing Officer ought to have issued a modified order maintaining the order of refund on that issue atleast - there is no reason to interfere with the order of the first Appellate Authority as confirmed by the Tribunal on the question of input tax credit on the opening stock maintained as on 01.04.2005. Refund of excess input tax as on 31.03.2006 - Held that:- Admittedly, there was an open remand and the Assessing Officer has dealt with the issue to find against the assessee, on which a second appeal is also said to be pending. Hence, we do not think that there can be any interference on the open remand made too. Revision dismissed.
|