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2021 (2) TMI 249 - HC - VAT and Sales TaxRefund of the amount recovered during the search - Amount has not been appropriated by passing the audit assessment orders and the same now having become time barred - HELD THAT:- It appears from the materials on record that the writ applicants are engaged in the business of excavation and grinding of black trap stones and sale of the products like grit, rubbles etc. There is no legal justification for withholding the amount referred to above, which is otherwise refundable to the writ applicants in passing of any assessment orders for the relevant assessment years. It could be said that such withholding of the refund is contrary to the provisions of the Section 36 of the VAT Act, 2003. The respondents are directed to pay to the writ applicants an amount of ₹ 14,61,850/- together with the statutory interest @ 6 % within a period of six weeks from the date of communication of this order - Application allowed.
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