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2022 (5) TMI 1576 - HC - VAT and Sales TaxGrant of refund of excess tax alongwith interest - inter-state sales against the statutory declaration forms attracted concessional rate of tax under the CST Act - Input Tax Credit of the writ applicants exceeded output tax liability - HELD THAT:- It is not in dispute that after the filing of the annual return, the time limit for assessment and reassessment under the VAT Act expired and no assessment or re-assessment order was passed by the authority. The issue is squarely covered by two decisions of this High Court inMALHOTRA GRAMALHOTRA GRAPHICS THRO' SANJAY MALHOTRA VERSUS STATE OF GUJARAT & 1PHICS THRO' SANJAY MALHOTRA VERSUS STATE OF GUJARAT & 1 [2012 (3) TMI 704 - GUJARAT HIGH COURT] and TORRENT POWER LTD. AND 1 OTHER (S) VERSUS STATE OF GUJARAT AND 1 OTHER (S) [2019 (6) TMI 893 - GUJARAT HIGH COURT]where it was held that Since the amount is deposited under protest by the petitioners and no order of assessment, reassessment or revision is passed till date, the amount retained by the authority is not backed by any authority of law in the light of Article 265 of the Constitution of India and, therefore, the respondents have no authority to retain the same. This writ application is allowed with a direction to the respondents to grant the refund of Rs. 2,96,622/- due as per the self-assessment return under the VAT Act for the year 2013-14 along with the statutory interest payable on such refund within a period of six weeks from the date of receipt of the writ of this order.
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