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2016 (4) TMI 227 - HC - VAT and Sales TaxRefund claim for AY 2009-10 - Engaged in business of providing DTH broadcasting services - Default assessment, hence invokation of powers under Section 32 of DVAT Act - Held that:- the Court finds no justification for the refund due to the Assessee being withheld by the DT&T any longer. The repeated attempts at re-opening the assessments for each of the months of AY 2009-10, notwithstanding the Assessee's claim for refund being accepted, appears to be an abuse of the process of law by the Respondents. There is no justification for the VATO to have issued notices of default assessment for AY 2009-10 when the objections against the order dated 19th September 2013 are admittedly pending before the OHA and in view of the clear bar under Rule 36 B (7) of the DVAT Rules read with Section 74-B of the DVAT Act. Therefore, the sum deposited by the Respondent in this Court along with interest accrued thereon is directed to be released by the Registry to the Petitioner forthwith through an authorized representative. - Decided in favour of petitioner
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