2024 (2) TMI 1155 - HC - VAT and Sales Tax

Refund claim - rejection of refund on the ground that the assessment order dated 23.08.2012 was not available on the DVAT Portal - HELD THAT - It is informed by the learned counsel for respondents that petitioner had produced the relevant original documents certified copy of the order as well as original F- Forms which have been duly verified. In view of the fact that the basis of the impugned order was non-availability of certain record which has now been verified by the department the impugned order dated 24.02.2022 is liable to be set aside and the matter calls for a remit. The matter is remitted to the competent authority to pass consequential orders in respect of the refund application of the petitioner - petition disposed off.

Summary

Issues involved:
The issues involved in this case are the impugned order dated 27.11.2011 regarding default assessment of tax and interest, rejection of refund application by order dated 24.02.2022, and the non-availability of certain records leading to the rejection.

Impugned Order dated 27.11.2011:
The petitioner challenged the order dated 27.11.2011, which framed a default assessment of tax and interest, finding zero amount due to the petitioner. Subsequently, the Additional Commissioner confirmed the rejection of the refund application based on the unavailability of the assessment order dated 23.08.2012 on the DVAT Portal. However, the petitioner had the original order available for verification, which was submitted to the competent authority.

Rejection of Refund Application - Order dated 24.02.2022:
The rejection of the refund application by the order dated 24.02.2022 was based on the non-availability of certain records. The petitioner appeared before the competent authority with the original documents, including the certified copy of the order and original F-Forms, which were duly verified. As a result, the impugned order was set aside, and the matter was remitted to the competent authority for further consideration.

Remittal and Consequential Orders:
The High Court set aside the order dated 24.02.2022 and remitted the matter to the competent authority for passing consequential orders regarding the refund application of the petitioner. The court directed that the consequential orders should be passed within four weeks from the date of the judgment, thereby disposing of the petition.