State of Kerala v. M/S. Oriental Commodities
Case brief
What is this about?
The High Court of Kerala rejected a revision petition filed by the State. The court held that a dealer claiming input tax credit for both intra-state and inter-state sales could validly use Form 21 CC. The court interpreted Section 11(6) and its proviso to allow such a claim, deeming the refund under Section 13 even if the specific Rule 46(2) procedure for Form 21 B was not followed.
What the court decided
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
&
THE HONOURABLE MR. JUSTICE ASHOK MENON
MONDAY, THE 25TH DAY OF JUNE 2018 / 4TH ASHADHA, 1940
OT.Rev.No. 142 of 2015
AGAINST THE ORDER/JUDGMENT IN TAVAT 60/2012 of KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM
REVISION PETITIONER(S)/REVENUE/RESPONDENT:
STATE OF KERALA REPRESENTED BY THE DEPUTY COMMISSIONER(APPEALS) COMMERCIAL TAXES, ERNAKULAM
BY SR.GOVERNMENT PLEADER SRI MOHAMMED RAFIQ
RESPONDENT(S)/ASSESSEE/APPELLANT:
Issues for consideration
3 issues framed by the court
Whether the Tribunal was correct in allowing the refund claimed under Form 21 CC despite the requirement for input tax credit on inter-state transactions to be claimed via Form 21 B under Rule 46 of t
Whether the assessee has an option to claim input tax credit under Section 11(6) of the Kerala Value Added Tax Act, 2003 using Form 21 CC instead of the specific procedure for inter-state transactions
Whether the proviso to Section 11(6) allows a refund of unadjusted excess input tax credit deemed to be under Section 13 even when not claimed via Form 21 B?
Parties & counsel
- respondent
M/s. Oriental Commodities Prop. Vikram Jain
Coram
K. Vinod Chandran
Ashok Menon
Case details
As recorded by the court registry
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