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2009 (7) TMI 1157 - HC - VAT and Sales TaxWhether the respondent-authorities have unfettered right to withhold the amount payable to the petitioner by way of refund under the provisions of section 40(2) of the Andhra Pradesh Value Added Tax Act, 2005? Held that:- In the event of the State succeeding in the aforestated TRC, the petitioner will have to make payment of tax along with interest thereon and, therefore, in that event, the State is not to suffer at all, whereas, at present, when the petitioner has already succeeded before the STAT and if the amount payable to the petitioner is withheld, the petitioner would be adversely affected. The amount of refund has been wrongly withheld and, therefore, the said amount along with interest thereon shall be paid to the petitioner within four weeks from the date of receipt of this order in accordance with law. If the amount is not paid within four weeks, the amount payable to the petitioner would go on mounting, and in that event, the amount of interest which might have to be paid after four weeks, should be recovered from the officer responsible for causing delay so that the State exchequer may not suffer further
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