2025-VIL-661-KER
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VAT High Court Cases

Kerala General Sales Tax Act, 1963 - Tax refund, Adjustment of refund against pre-deposit - State in appeal against the judgment of the Single Judge directing the State to adjust the refund amount due to the assessee against the amount required to be paid by the assessee as pre-deposit under the interim orders of the Appellate Tribunal - In the absence of any specific enabling statutory provision, whether the State can adjust the refund amount due to the assessee against the pre-deposit amount required to be paid by the assessee under the interim orders of the Appellate Tribunal - HELD - In the present case, where the State does not dispute its liability to refund the amount to the assessee, the State cannot contend that there is no statutory provision that permits the adjustment of the refund amount towards the pre-deposit amount required to be paid by the assessee - The provisions dealing with the adjustment of refund amounts under the KGST Act, 1963 are enabling provisions that allow the Department to adjust the refund amounts towards outstanding dues from an assessee, without having to pay the refund amount to the assessee. There is no reason to interfere with the impugned judgment of the Single Judge, which directed the adjustment of the legally due refund amount towards the pre-deposit amount required to be paid by the assessee, as the interests of the revenue were also protected by the direction that the assessee would be liable to make up for any shortfall in the pre-deposit amount - The adjustment of the refund amount towards the pre-deposit amount is justified in the facts and circumstances of the case - The writ appeal is dismissed
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