https://www.taxtmi.com/caselaws?id=359518 The court directed the assessing authority to consider the petitioner's application for a refund of input tax under the Kerala Value Added Tax Act within six weeks, emphasizing the importance of timely processing and disregarding delays caused by procedural formalities unrelated to the petitioner's entitlement to the refund. The judgment highlighted that entitlement to an input tax refund should not be hindered by procedural delays and mandated compliance with the law in addressing refund applications. en-us Tue, 20 Mar 2018 00:00:00 +0530 Tue, 01 May 2018 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359518 The court directed the assessing authority to consider the petitioner's application for a refund of input tax under the Kerala Value Added Tax Act within six weeks, emphasizing the importance of timely processing and disregarding delays caused by procedural formalities unrelated to the petitioner's entitlement to the refund. The judgment highlighted that entitlement to an input tax refund should not be hindered by procedural delays and mandated compliance with the law in addressing refund applications. Case-Laws VAT and Sales Tax Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359518