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2016 (6) TMI 1062 - HC - VAT and Sales TaxRefund of VAT paid earlier - proposal to withheld the same - failure to furnish 'C' form and 'F' form - Forms were furnished before commissioner (appeal) - Held that:- Section 57 of the OVAT Act has been violated but the violation of Section 60 is yet to be found out. When there is notice to show cause issued to a proposal to withhold the refund but there is no order of withholding refund, the natural justice cannot be said to have been violated. The petitioner directed to attend the personal hearing before the learned Commissioner of Sales Tax on 6.6.2016 at 11.00 A.M. and the opposite party No.2 would pass order either to withhold the refund or payment of refund within two weeks from that date according to law and with the parameters as observed in the aforesaid paragraphs.
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