2022 (5) TMI 705

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....MT.THUSHARA JAMES JUDGMENT BECHU KURIAN THOMAS, J Petitioner is an assessee under the Kerala General Sales Tax Act, 1963 as well as Central Sales Tax Act,1956 and the Kerala Value Added Tax Act, 2003. 2. In respect of the assessment years 2000-2001, 2002- 2003, 2003-2004 and 2004-2005, petitioner was found to be eligible for refunds pursuant to Exts.P1 to Ext.P6 orders. According to the petiti....

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....Government Pleader, upon instructions, submitted that for one assessment year refund has already been issued and as far as the remaining years are concerned there is no refund due since the same has been adjusted against "future arrears". She further submitted that if any refund is due to the petitioner, the same shall be considered and will be granted. 4. Having regard to the aforesaid submissio....