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2019 (6) TMI 893 - HC - VAT and Sales TaxRefund claim - amount paid under protest - validity of reassessment order under section 35 of GVAT Act - Petitioner No.1 was however, given to understand by the respondent VAT authorities that they had the liability to pay tax on administrative charges collected towards supply of fly ash made available free of cost to cement and brick manufacturers under the GVAT Act. Therefore, even though no order was passed against the petitioner No.1, it deposited tax with interest on administrative charges for the years 2006-2007 to 2010-2011 under protest. HELD THAT:- There is nothing to show that any reassessment order under section 35 of GVAT Act or any revision order under section 75 of the GVAT Act has been passed by the respondent VAT authorities. The petitioners have deposited the aforesaid amount under protest. There is no return filed by the petitioners which can be considered as self assessed tax in the year 2006-2007. Therefore the question of payment of tax would arise only when VAT liability is crystallized, either by way of self assessment or by way of assessment by the authorities. When the petitioners have deposited the amount of ₹ 46,43,174/under protest for which no adjudication order is passed by the authorities, such claim being outside the purview of enactment can be made either by way of a suit or by way of writ petition. As the amount is paid neither by way of self assessment or pursuant to any demand, it is always open for the petitioners to bring it to the notice of the authorities concerned and claim the refund of amount of such deposit - Since the amount is deposited under protest by the petitioners and no order of assessment, reassessment or revision is passed till date, the amount retained by the authority is not backed by any authority of law in the light of Article 265 of the Constitution of India and, therefore, the respondents have no authority to retain the same. Petition is allowed by directing the respondents to refund the amount of ₹ 46,43,174/with simple interest at the rate of 6% per annum from 11.11.2015, that is three months from 11.8.2015, viz. the date when the first application for refund was made by the petitioner. Such exercise shall be completed by the respondents latest by 31.7.2019 - petition allowed by way of remand.
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