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2022 (4) TMI 1298 - HC - VAT and Sales TaxRefund of admitted tax - eligibility of refund to non-registered dealers - time limitation - HELD THAT:- It is pertinent to mention at this stage that this Court on similar facts in the petitioner’s own case, M/S. WS RETAIL SERVICES PRIVATE LIMITED VERSUS THE STATE OF JHARKHAND, THROUGH THE SECRETARY, FINANCE DEPARTMENT, RANCHI, THE COMMISSIONER OF COMMERCIAL TAXES, RANCHI, JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMIN) , RANCHI [2021 (2) TMI 972 - JHARKHAND HIGH COURT] has held that the rejection of claim for refund only on the ground that there is no provisions under the JVAT Act, 2005 for entertaining such a claim is not sustainable in law. It is undisputed that in the present case the limitation period for even Financial Year 2015-16 has also expired and no assessment has been carried out. As a corollary, no demand notice in terms of such assessment has been issued. Therefore, in the light of Section 39 of the JVAT Act, the limitation period having expired, assessment would be impermissible in respect of Financial Years 2014-15 and 2015-16. It was open to the Respondent to conduct an assessment in terms of Section 38 of the JVAT Act and make good the stand it has taken in its counter affidavit as regards the intra-state nature of transactions. Having not done so, it cannot be allowed to take advantage of its own wrong. Matter is remitted to the Respondent No. 3-Joint Commissioner of State Tax (Admin), Ranchi Division, Ranchi / Joint Commissioner of State Tax (Admin), Jamshedpur Division, Jamshedpur to consider the claim of refund of the petitioner in accordance with law within a period of six weeks from today - Petition allowed.
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