2026-VIL-1204-KER
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VAT High Court Cases

Kerala Value Added Tax Act, 2003 - Credit for tax deducted at source by the awarder under Section 10 of the KVAT Act, 2003 - Assessment completed without extending credit for tax deducted and remitted – Petitioner, engaged in execution of works contract, raised invoices on the 4th Respondent-awarder, who deducted tax at source while making payments on periodical bills and remitted it to the Government - Petitioner claimed credit for such tax in the returns, but the assessment for the relevant year was completed granting credit only to the extent reflected in the portal of the department and raising a demand along with interest - Petitioner challenged the assessment on the ground that credit for the tax deducted and paid by the 4th Respondent was not extended - The Court by an earlier order noted that the 4th Respondent had remitted the amount and issued a certificate to the Petitioner - Whether the assessment, completed without extending credit for the tax deducted at source and remitted by the awarder, can be sustained - HELD - In view of the earlier order, the assessment requires to be revisited, especially as the Petitioner contends that the required certificates in Form 20F under the Kerala Value Added Tax Rules, 2005 were available with it. Pursuant to the orders of the Court, the awarder has provided the details of the tax remitted by it - The assessment order is set aside. The assessing authority shall pass fresh orders, reckoning the details of the tax payments effected by the 4th Respondent and extending credit to the Petitioner for the tax deducted at source - The writ petition is allowed
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