Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (7) TMI 286 - HC - VAT and Sales TaxRefund due to opting composition scheme for works contract - department treated the same as Refund of input tax credit - business of civil construction work. - refund was not released on the premise that the same would be carried forward in the next year and would be adjusted towards the petitioner's tax liability. - Gujarat Value Added Tax Act - Held that:- These refunds were released by the Assessing Officer while passing order of assessment for the assessment year 2008-09. Simply because such assessment orders are computer generated and would have specific boxes containing specific details and which did not have any entry for refund for past assessment years, he was compelled to show the sum of ₹ 35,13,883/- against the entry of net tax credit. This method adopted by the Assessing Officer would not change the true character of the said sum payable to the petitioner. It was and remained a refund due and payable. The Deputy Commissioner of Commercial Tax committed a serious error in treating such refund as input tax credit claimed by the petitioner. It is true that the petitioner has opted for composition of tax and, in such situation, would not be entitled to claim any input tax credit. The Deputy Commissioner cannot disturb the refund payable to the petitioner on mere suspicion. - The authority shall hear the petitioner's appeal against short refund and short interest and dispose of the same in accordance with law. - Decided in favor of assessee.
|