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2018 (4) TMI 1601 - HC - VAT and Sales TaxTime limitation - delay and latches in the action of the respondents in initiating and completing the process of recovery - refund of CST - Held that:- For more than six years, there was no communication from the Department. Only on 30.10.2013, the first communication, in the form of a request to the petitioner to return the amount, was made. There was no clarity in such communication why the petitioner should refund such amount. The petitioner made a representation opposing any such payment for return of the CST refund. Several years thereafter, in February 2017, the showcause Notice came to be issued, which is the first formal step initiated by the competent authority to put the adjudicatory mechanism into motion. Thus, more than nine years after refund was paid, the authority issued the showcause Notice calling upon the petitioner why the same should not be recovered with penalty. Only on the ground of delay and latches, therefore, we would not permit such an action. Looking to the amount involved and the extent of delay, we have decided the issue only on this ground keeping the main issue of validity of the stand of the Department open - Impugned order set aside - petition disposed off.
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