Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2021 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (7) TMI 843 - HC - VAT and Sales TaxNon-grant of interest on the additional refund amount - respondent passed order with regard to the additional refund payable to the petitioner, but, had failed to award statutory interest - section 38(2) of Gujarat VAT Act - HELD THAT:- It is not disputed and even otherwise stated in the orders passed in revisions, the petitioner, taking advantage of the Amnesty Scheme, had made payment of the tax amount only and the petitioner was granted the remission for the interest amount as per the order dated 21.07.2020. The order passed by the appellate authority having been revised by the revisional authority as per the order dated 21.07.2020, the question of invoking the provisions contained in section 38(2) of the said Act did not arise. It is needless to say that as per the provisions of section 38(2) of the said Act, a registered dealer entitled to refund in pursuance of any order other than referred to under sub-section (1) or in pursuance of any order by any Court, would be entitled to receive, in addition to the refund, simple interest, as mentioned in the said sub-section (2) - So far as the present cases are concerned, by virtue of the orders passed in the revisions, the petitioner was not entitled to any amount of refund and on the contrary, was liable to pay additional amount of tax with interest. There being no order passed by the revisional authority for refund of any amount, nor any order passed by any other Court, invocation of sub-section (2) of section 38 of the said Act by learned advocate Mr. Trivedi for the petitioner is thoroughly misplaced. All the petitions being devoid of merits, are dismissed.
|