2020 (9) TMI 113

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.... under Section 13 of the Kerala Value Added Tax Act, 2003 ['KVAT Act' for brevity]; is regulated by the prescription under Rule 47 of the Kerala Value Added Tax Rules, 2005 ['KVAT Rules' for brevity] or only to be considered by the Deputy Commissioner under Section 20A of the Act?" 2. The assessee is an exporter, who had made some purchases for the purpose of export and made an application, though delayed, for input tax credit under Section 13. The Assessing Officer found that the delay can be condoned only by the Deputy Commissioner under Section 20A. The Assessing officer also found that the documents in its entirety were not produced as provided under Rule 47. The first appellate authority agreed with the Assessing ....

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.... otherwise ,the original authority, Assessing Officer, would have to necessarily consider it afresh, being the authority conferred with such power to be exercised at the first instance. 6. Section 13 speaks of refund of input tax in the case of export or inter-state sale. Sub-section (2) enumerates the various situations in which such refund can be claimed 'in such manner and subject to such conditions as may be prescribed' (sic). The prescription is made in the Rules at Rule 47, the relevant portion of which is extracted hereunder: "R.47 Refund of input tax in case of sale or purchase of goods in the course of export:- (1) Every dealer who claims a refund under section 13 shall submit an application in Form No.....

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....ith copies of documents as specified in clauses (i) to (iv). Pausing here, we have to notice that it has already been held in the assessee's case that the declaration in Form-H is not required since he is an exporter himself. Hence, the requirement would be an application along with documents at clauses (i) to (iii) within a period of one year. The proviso speaks of delay condonation, which power is conferred on the assessing authority and takes in a delay in filing a statement or documents aforesaid. As we noticed, sub-rule (1) of Rule 47 speaks only of an application and the documents enumerated under clauses (i) to (iv). The statement, hence, can be a reference only to the application and, hence, necessarily as per the rules the asse....