2018 (5) TMI 82 – KERALA HIGH COURT – TMI – Refund of input tax credit – grievance of the petitioner in the writ petition concerns the inaction on the part of the first respondent in passing orders on the same – Held that: – materials on record indicate that the assessment of the petitioner has been revised on the basis of the audit objection and the petitioner has satisfied the demand for additional tax made pursuant to the revision.
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Want of confirmation from 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 Rule
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rned Government Pleader. 3. It is seen from Ext.P15 communication issued by the first respondent that the application preferred by the petitioner is not being considered since the assessing authority is yet to receive confirmation from the Accountant General as to the steps taken for revising the assessment of the petitioner on the basis of the audit objection. 4. The materials on record indicate that the assessment of the petitioner has been revised on the basis of the audit objection and the petitioner has satisfied the demand for additional tax made pursuant to the revision. Be that as it may, want of confirmation from the Accountant General as to the steps taken on the basis of the audit objection cannot be a reason for delaying conside
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