https://www.taxtmi.com/caselaws?id=291186 An amount remitted under an interim court order was treated as a court-directed deposit, not as payment of tax dues under the Kerala General Sales Tax Act, 1963. On that basis, the statutory refund mechanism for tax payments was held inapplicable to the extent claimed by the Department. Once the remanded proceedings attained finality in favour of the applicant, the deposited amount had to be returned with interest. The applicant was therefore held entitled to the balance interest due, with adjustment permitted against future tax liabilities. en-us Wed, 24 Apr 2019 00:00:00 +0530 Sat, 31 Oct 2020 07:09:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291186 An amount remitted under an interim court order was treated as a court-directed deposit, not as payment of tax dues under the Kerala General Sales Tax Act, 1963. On that basis, the statutory refund mechanism for tax payments was held inapplicable to the extent claimed by the Department. Once the remanded proceedings attained finality in favour of the applicant, the deposited amount had to be returned with interest. The applicant was therefore held entitled to the balance interest due, with adjustment permitted against future tax liabilities. Case-Laws VAT and Sales Tax Wed, 24 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291186