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2020 (2) TMI 297 - HC - VAT and Sales TaxWithholding the refund of excess amount - time limitation for completion of assessment is expired - Section 39 of the VAT Act, 2003 - HELD THAT:- In the absence of any assessment for the year 2011-2012 and more particularly, when the time period for completion of assessment is over as prescribed under the provisions of Section 34(9) and 34(10) of the Act, 2003, the respondents are not entitled to withhold the refund. Reliance placed by the respondents on subsection (8A) of Section 34 is also misplaced in the facts of the case as sub-section 8A of section 34 is applicable only when, if the prescribed authority is satisfied that the tax has been evaded etc. In the facts of the case, no notice has been issued till date by the respondent authority invoking provisions of Section 8(A)(a) of Section 34 of the VAT Act, 2003 - Therefore, in contemplation of invoking such provision for assessment without there being any satisfaction of the prescribed authority that the tax has been evaded etc. by the petitioner, the refund cannot be withheld. The respondents are directed to pay to the petitioner amount of ₹ 63,843/- together with 6% interest forthwith and latest by 31st January 2020 - petition allowed.
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