TMI Blog2022 (5) TMI 1576X X X X Extracts X X X X X X X X Extracts X X X X ..... or re-assessment order was passed by the authority. The issue is squarely covered by two decisions of this High Court inMALHOTRA GRAMALHOTRA GRAPHICS THRO' SANJAY MALHOTRA VERSUS STATE OF GUJARAT 1PHICS THRO' SANJAY MALHOTRA VERSUS STATE OF GUJARAT 1 [ 2012 (3) TMI 704 - GUJARAT HIGH COURT] and TORRENT POWER LTD. AND 1 OTHER (S) VERSUS STATE OF GUJARAT AND 1 OTHER (S) [ 2019 (6) TMI 893 - GUJARAT HIGH COURT] where it was held that Since the amount is deposited under protest by the petitioners and no order of assessment, reassessment or revision is passed till date, the amount retained by the authority is not backed by any authority of law in the light of Article 265 of the Constitution of India and, therefore, the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t may be pleased to direct the Respondents to grant refund of Rs. 2,96,622 due as per self-assessment return under the Vat Act for the year 2013-14 along with appropriate interest on such refund; C. Ex parte ad interim relief in terms of prayer B may kindly be granted; D. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioners shall forever pray. 3. It appears from the materials on record that the writ applicants are engaged in the business of manufacture and sale of FRP/Wooden Cooling Towers as well as parts and accessories used as machinery parts in the chemical plants, steel plants, cold storages etc. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of Gujarat Anr., Special Civil Application No. 17833 of 2007 decided on 23rd March, 2012 and (ii) Torrent Power Ltd. vs. State of Gujarat, Special Civil Application No. 16211 of 2018 decided on 15.04.2019. 11. In such circumstances referred to above, we allow this writ application with a direction to the respondents to grant the refund of Rs. 2,96,622/- due as per the self-assessment return under the VAT Act for the year 2013-14 along with the statutory interest payable on such refund within a period of six weeks from the date of receipt of the writ of this order. 12. In view of the aforesaid, the connected two writ applications are also allowed and the directions issued in Special Civil Application No. 14435 of 2021 shall als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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