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2004 (2) TMI 665 - HC - VAT and Sales Tax
Issues:
1. Petitioner seeking refund under Sales Tax Acts. 2. Delay in issuing refund after assessment order. 3. Claim for interest on delayed refund. 4. Dispute over refund entitlement due to revisional authority's order. Issue 1: The petitioner, a registered dealer under the Haryana General Sales Tax Act, 1973, and the Central Sales Tax Act, 1956, filed a petition seeking a mandamus for the issuance of a refund of Rs. 85,175 along with interest. Issue 2: The assessment for the petitioner for the year 2000-2001 was finalized, entitling the petitioner to a refund. However, despite the assessment order being served, no refund voucher was issued, leading to the petitioner filing a writ petition due to non-response from the tax authorities. Issue 3: The petitioner claimed interest from the date of assessment order to the date of the revisional authority's order, citing Rule 35 of the Haryana General Sales Tax Rules, 1975. The petitioner relied on previous judgments to support the claim that interest is payable if the refund is not issued along with the assessment order. Issue 4: The Deputy Excise and Taxation Commissioner's order setting aside the assessment order raised a dispute over the petitioner's entitlement to a refund. The respondent contended that no refund was due due to the revisional authority's order, thus denying the petitioner's claim for interest. Analysis: The court, after considering the arguments, held in favor of the petitioner, emphasizing that the department was liable to issue the refund as per the assessment order date, regardless of the subsequent revisional authority's order. Citing a previous case with similar circumstances, the court ruled that the petitioner is entitled to interest on the refund amount from the date of assessment to the date of the revisional authority's order. The court directed the respondents to calculate and issue the refund with interest within a specified timeframe. Overall, the judgment resolved the issue of delayed refund issuance and clarified the entitlement to interest on delayed refunds despite subsequent orders affecting the assessment. The decision provided a legal basis for the petitioner's claim and upheld the principles established in previous relevant judgments.
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