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2022 (6) TMI 1423 - HC - VAT and Sales TaxValidity of revision notice of assessment - refund alongwith interest on delayed refund - no personal hearing granted - violation of principles of natural justice - HELD THAT:- This court in KIRBY BUILDING SYSTEMS INDIA LIMITED VERSUS DEPUTY COMMISSIONER (CT), CHARMINAR DIVISION, HYDERABAD AND OTHERS [2011 (8) TMI 1049 - ANDHRA PRADESH HIGH COURT] allowed the writ petition and set aside the revisional order dated July 29, 2011. The matter was remanded back to the revisional authority to pass fresh orders in accordance with law. Though respondent No. 2 had issued notices dated November 10, 2011 and March 24, 2012 for hearing, which was attended to by the petitioner, no order of revision came to be passed. When the revisional order was set aside by this court, the consequence was that the original assessment order stood restored and continues till date since no fresh order of revision has been passed on remand - it is evident that when an order of assessment, re- assessment, rectification or revision of an assessment is made following an order of any court, the same is required to be made within three years from the date of receipt of such order by the prescribed or revising authority. The respondent No. 2 directed to refund Rs. 40,00,000/- to the petitioner with interest at 6% per cent. per annum to be computed from June 21,2017 when the petitioner first raised the demand for refund. Let the refund along with interest be paid by respondent No. 2 to the petitioner within a period of three (03) months from the date of receipt of a copy of this order. Petition disposed off.
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