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2014 (12) TMI 46 - HC - VAT and Sales TaxWithholding of refund - petitioner received the impugned order passed under Annexure-3 withholding the amount of refund till disposal of the Second Appeal - Orissa Value Added Tax Act, 2004 (OVAT) - Held that:- We are shocked that the learned Commissioner of Commercial Taxes instead of taking any action against the Assessing Officer for violating the mandate of Section 57 of the OVAT Act and not following/obeying instruction of the Commissioner for strict compliance of Section 57 of the OVAT Act has passed the impugned order withholding the claim of refund due to the petitioner. It is needless to say that if a subordinate authority will not obey the instruction/order/circular issued by the higher authority in the hierarchy of administration, it would cause chaos in the field of administration and certainly not help in smooth functioning of administration. - impugned order passed withholding refund of ₹ 26,86,357/- which flows from the first appellate order is not legally sustainable. - Decided in favor of assessee. Opportunity of hearing before passing of order under Section 60 (1) of the OVAT Act withholding claim of refund due to the dealer - Held that:- In the present case, admittedly petitioner was not afforded an opportunity of hearing before the impugned order withholding refund claimed by the petitioner was passed. - order for withholding refund claims made by the petitioner is hereby quashed. - Decided in favor of assessee.
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