Beepath Castings (PVT) Limited vs. The Secretary TO Government
Held
The Court directed the Intelligence Officer to conclude the proceedings within two months. If no penalty is levied, the deposited amount of Rs. 54 lakhs is to be refunded with interest.
Facts
The petitioner sought refund of Rs. 54 lakhs paid towards tax and penalty after the Appellate Tribunal set aside the original order and remanded the matter. The proceedings had been pending for an indefinite period.
Key Issues
Whether the petitioner is entitled to a refund of the deposited amount when the original order was set aside and the matter was remanded. The delay in concluding the remanded proceedings was also an issue.
Sections Cited
Section 67(1)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
J U D G M E N T The petitioner, a registered dealer under the provisions of the Kerala Value Added Tax Act, 2003 and now the Central Goods and Services Tax/State Goods and Services Tax Act, 2017, is engaged in the production of M.S.Angles and M.S.flats from Metal Scrap purchased locally, interstate and import.
Petitioner's business and official premises were inspected by the intelligence officers of
The judgment continues below.
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