https://www.taxtmi.com/caselaws?id=397994 Delay in filing a refund application under Section 13 of the Kerala Value Added Tax Act is governed by Rule 47, which requires the claim and supporting documents to be filed before the assessing authority within the prescribed time and expressly empowers that authority to condone delay for recorded reasons. That specific rule controls the refund procedure, including delay-related default, so the Assessing Officer is the proper authority to consider condonation. Section 20A is only an enabling provision where no other officer has been specifically empowered under the Act or Rules, and therefore does not apply to Section 13 refund applications. The delay-condonation power lies with the Assessing Officer, not the Deputy Commissioner. en-us Thu, 30 Jul 2020 00:00:00 +0530 Fri, 04 Sep 2020 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397994 Delay in filing a refund application under Section 13 of the Kerala Value Added Tax Act is governed by Rule 47, which requires the claim and supporting documents to be filed before the assessing authority within the prescribed time and expressly empowers that authority to condone delay for recorded reasons. That specific rule controls the refund procedure, including delay-related default, so the Assessing Officer is the proper authority to consider condonation. Section 20A is only an enabling provision where no other officer has been specifically empowered under the Act or Rules, and therefore does not apply to Section 13 refund applications. The delay-condonation power lies with the Assessing Officer, not the Deputy Commissioner. Case-Laws VAT and Sales Tax Thu, 30 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397994