https://www.taxtmi.com/caselaws?id=268412 Input tax refund under the Karnataka Value Added Tax Act is available only to a registered dealer who satisfies the statutory conditions, including proper tax documentation and filing returns within the prescribed time. The Act makes no provision for condonation of delay in filing returns for refund claims, so belated returns do not create entitlement to input tax refund. On that statutory footing, the Tribunal's direction to allow refund and treat the respondent as a registered dealer for the relevant period was inconsistent with the scheme of the Act and could not stand. en-us Wed, 05 Nov 2014 00:00:00 +0530 Thu, 26 Nov 2015 07:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268412 Input tax refund under the Karnataka Value Added Tax Act is available only to a registered dealer who satisfies the statutory conditions, including proper tax documentation and filing returns within the prescribed time. The Act makes no provision for condonation of delay in filing returns for refund claims, so belated returns do not create entitlement to input tax refund. On that statutory footing, the Tribunal's direction to allow refund and treat the respondent as a registered dealer for the relevant period was inconsistent with the scheme of the Act and could not stand. Case-Laws VAT and Sales Tax Wed, 05 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268412