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2023 (9) TMI 1276 - HC - VAT and Sales TaxSeeking refund of the amount paid in excess in view of the TDS deducted from the State bills of the petitioner and paid to the State Government - rejected in view of non-passing of the order of assessment orders for the assessment years 2010-11 to 2015-16, within the provisions of Section 29 of the Tripura Value Added Tax Act, 2004 - HELD THAT:- The impugned order dated 31-8-2021 is hereby set aside. The case for the assessment year of 2010-11 to 2015-16 under the Tripura Value Added Tax Act, 2004 is remanded back to the Respondent No. 3 for passing the order under Sections 29 and 43 of the Tripura Value Added Tax Act, 2004 after giving the petitioner a reasonable opportunity of being heard. Petition disposed off.
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