Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 896 - HC - VAT and Sales TaxRefund to the Petitioner on the basis of ‘zero demand orders’ - DVAT Act - HELD THAT:- The fact of the matter is that the only ground on which refund has been refused to the Petitioner is the passing of ‘zero demand orders’, which have been enclosed by the Respondents themselves to the additional affidavit filed by them. The Court is further informed that the copies of such orders were handed over in Court on the first date of hearing of the writ petition itself. When repeatedly asked as to what is the purpose of passing such ‘zero demand’ orders, and then requiring the dealer to challenge such orders in accordance with law before the OHA, the learned counsel for the Respondents was unable to give any satisfactory answer - There is no purpose served in passing such ‘zero demand’ orders as they end up only multiplying litigation needlessly and delaying the grant of refunds to which the dealers are legitimately entitled. The pleas raised by the Respondents to deny the Petitioner the refunds are not sustainable in law and are hereby rejected - Petition allowed - decided in favor of petitioner.
|