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2019 (7) TMI 1342 - HC - VAT and Sales TaxValidity of assessment order - notices of default assessment of tax, interest and penalty - Section 9 of CST Act - contention of the Petitioner is that since the period of 15 days after service of the above DVAT-41 on the OHA expired on 30th October, 2018 and no decision of the OHA was communicated to the Petitioner, the objections should be deemed to be allowed under Section 74 (9) of the DVAT Act - HELD THAT:- In the present case there can be no manner of doubt on account of failure of the OHA to pass an order within 15 days of the receipt of the notice from the Petitioner in DVAT-41. The objections filed by the Petitioner way back on 3rd March, 2011 should be deemed to have been allowed. The demand created by the VATO for the second quarter of 2009-10 stands quashed by virtue of the present order. The Respondent will now proceed to process the refund claims of the Petitioner for the said period including the later periods - The order granting refund together with the interest due on the refund amount shall be passed within four weeks and refund amount together with interest found payable shall be credited to the Petitioner’s account not later than 15th September, 2019. The failure to do so will entail the Respondents having to pay compensation of ₹ 50,000/- to the Petitioner. Petition allowed.
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