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2015 (11) TMI 1221 - HC - VAT and Sales TaxRefund claim - Bar of limitation - belated filing of return under KVAT - whether the Tribunal was justified in directing refund of input tax - Held that:- Sub-section (4) of section 10 of the Act provides how the net tax to be paid or refunded, is to be calculated. It provides, the first condition to be fulfilled is a tax invoice or a debit note or credit note, in relation to a sale ought to have been issued in accordance with section 29. Secondly, the return is to be filed as provided under section 35(1), i.e., a return VAT 100 within 20 days or 15 days after the end of preceding month showing the input tax as well as the output tax and the credit which is claimed. However, if there are incorrect statement in the said return, an opportunity is given to such assessee to file a revised return in the prescribed form within a period of 6 months from the end of the relevant tax period, subject to the permission being granted by the prescribed authority. If return is not filed within the aforesaid time, then the question of calculating the refund would not arise. In the instant case, admittedly the returns for the period from April 2005 to February 2007 were filed only on January 16, 2010. In fact, the reason given for delay in filing such return was, 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 - Therefore the order passed by the Tribunal is contrary to the statutory provisions and cannot be sustained. - Decided in favour of Revenue.
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