2022 (12) TMI 1509 - HC - VAT and Sales Tax

Refund of excess tax - Learned advocate Mr.Uchit Sheth seeks liberty for revival in case of any difficulty - HELD THAT - This petition is disposed of with this assurance on the part of respondent-State with a liberty to revive in case of any difficulty.

Summary

Issues involved:
Claim for refund of excess tax amount for the year 2017-18 under Article 226 of the Constitution of India.

Analysis:
The petitioner sought a writ of mandamus or any appropriate writ directing the respondents to grant a refund of excess tax amount of Rs.66,06,72,043 collected and deposited for the year 2017-18, along with interest. The court issued a Notice for final disposal and the respondent agreed to pay the refund within four weeks, as orally conveyed by the Deputy Commissioner of State Tax. The court disposed of the petition with an assurance from the respondent-State to disburse the refund within the specified period, granting liberty to the petitioner for revival in case of any difficulty. The petition was thus disposed of, with notice discharged.