2018 (5) TMI 82

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..... ER : BY ADV.SMT.S.SUJINI FOR THE RESPONDENT : SRI.V.K.SHAMSUDEEN JUDGMENT Petitioner preferred an application for refund of the input tax paid under the Kerala Value Added Tax Act (the Act). Ext.P14 is the application preferred by the petitioner for the said purpose. The grievance of the petitioner in the writ petition concerns the inaction on the part of the first respondent in passing orders .....

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..... om the Accountant General as to the steps taken on the basis of the audit objection cannot be a reason for delaying consideration of application for input tax refund. If an assessee is entitled to input tax refund in accordance with the provisions contained in the Act and the Rules made thereunder, the assessing authority is bound to allow such requests. In the said view of the matter, this writ .....

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