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2021 (11) TMI 440 - HC - VAT and Sales TaxImposition of VAT - validity of Ignoring of provisions of Section 8 of Uttar Pradesh Apartment (Promotion of Construction, Ownership and Maintenance) Act, 2010 along with Section 2(y) of the Uttar Pradesh Value Added Tax Act, 2008 - entitlement to recover amount in perpetuity once the final demand note has been issued and settled by the appellant to the satisfaction of the respondent - HELD THAT:- It is submitted that liability to reimburse the respondent for payment of VAT charges has been imposed upon the appellant only on the ground that the said liability has been admitted by the appellant. However, it is submitted that there was no admission on part of the appellant for reimbursement of VAT charges and the alternative submission raised by the appellant before the Tribunal was taken out of context to record that it was an admission on his part - It is submitted that the Tribunal has also failed to appreciate the fact that once the final demand note dated 13.12.2016 was issued by the respondent without indicating any VAT charges and possession over the property in lieu thereof was handed over to the appellant, there was no question or provision of law under which a supplementary demand notice could have been issued in the year 2019. Submissions advanced by learned counsel for appellant have force and requires consideration for which the respondent is granted four weeks' time to file objections - Till the next date of listing, operation of impugned judgment and order dated 30.07.2021 so far it relates to reimbursement of VAT charges by appellant to respondent shall remain stayed.
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