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2019 (8) TMI 575 - HC - VAT and Sales TaxRecovery by Coercive action - refund of disputed tax - Section 44 of the GVAT Act, 2002 - the writ-applicant prays that as the amount of ₹ 29,85,544/has been deposited as ordered by the appellate authority, the amount of ₹ 1,49,27,723/should be refunded by the respondent no.1 with interest at the rate of 12% p.a. - HELD THAT:- The action on the part of the concerned authorities could be termed as absolutely highhanded and arbitrary. The facts of this case speak for themselves. In the course of the hearing of this matter, the Officer assisting the learned AGP went to the extent of even making a statement that the amount of ₹ 1,49,27,723/is not to be recovered from the writ-applicant. He conceded to the fact that while determining this amount, there is an error. He also conceded to the fact that amount of ₹ 75 lakh and odd out of ₹ 1,49,27,723/is only to be taxed - As on date also, the respondent no.1 is ready and willing to refund only an amount of ₹ 1,07,98,892/. It still wants to hold on to the entire amount Plus the amount deposited by the writapplicant towards 20% of the predeposit as ordered by the appellate authority. We were inclined to take a very strict view of the matter. This is not the way and the manner to recover tax. The department should not get so much desperate for the revenue. The revenue is to be collected in accordance with law. The action at the end of the authorities in the present case is nothing short of extortion. The respondents directed to refund the amount of ₹ 1,49,27,723/- with interest at the rate of 6% p.a. from the date of 15/02/2019 from the date of 15/02/2019 shall be refunded to the writ-applicant within a period of One week from today without fail - petition allowed - decided in favor of petitioner.
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