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2016 (9) TMI 1219 - HC - VAT and Sales TaxRefund claim - Section 50 of the VAT Act - refund should have been made within thirty days from the date of the order passed by the first appellate authority. Despite requests made by the petitioner, refund has not been made for more than eight months - Held that: - where the appeal is allowed in favour of the petitioner, the duty is cast on the respondents to make refund within the timeframe and in case if it is not refunded, it is the duty of the respondents to inform the assessee the reason for not refunding the amount. Refund has to be made within thirty days unless the said order is stayed under Section 64 of the VAT Act and the stay order be communicated to the petitioner. Stay order passed by the Additional Commissioner, Commercial Taxes - non-communication of stay order to petitioner as he was not found - Held that: - Assessing Authority, Commercial Taxes directed to pay the refund amount within one week - refund to be made subject to production of bank guarantee - the petitioner is directed to appear before the Additional Commissioner, Commercial Taxes without awaiting for any notice in this regard, on Wednesday the 31st August, 2016 at 11.00 a.m. and upon appearance, the Additional Commissioner, Commercial Taxes is directed to supply notice, etc. to the petitioner for submitting its reply/defence - petition disposed off - decided in favor of petitioner.
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