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2009 (2) TMI 752 - ORISSA HIGH COURTRefund application rejected on the ground that the same is illegal and violative of the provisions contained in the Orissa Sales Tax Act, 1947 - Held that:- STO has rejected the petitioner's applications dated May 2, 1997 for refund on July 12, 2001, i.e., after the assessment attained finality on June 15, 2001 only to avoid payment of interest, which accrued in favour of the petitioner for the period he kept the refund applications pending after expiry of ninety days from the date of filing of refund applications without any authority of law. At least, the assessing officer should have released the amount of refund along with interest immediately after the assessment attained finality on June 15, 2001, instead of rejecting petitioner's applications for refund on July 12, 2001 and asking the petitioner to file fresh applications for refund. Thus, the dealer is entitled to interest under section 14C of the OST Act from the date of filing of the refund applications, i.e., May 2, 1997 till the date of payment. In favour of assessee.
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