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2020 (3) TMI 77 - HC - VAT and Sales TaxWithdrawal of Refund with due interest from the fixed deposit in the bank account of the petitioner - Bihar Value Added Tax Act, 2005 - HELD THAT:- In the instant case, the amount of ₹ 6,15,804/- has been realized from the account of the bank by the respondent-Commercial Taxes Department in exercise of powers conferred under Section 47 of the Act. The said power has been invoked in view of the fact that the petitioner has failed to respond to the notice issued under Section 28(1) of the Act - The withdrawal of the amount in question from the bank was made prior to the order by the appellate authority whereby the matter was remanded back for passing order afresh. The issue of refund of the amount to the tune of ₹ 6,15,804/- withdrawn from the fixed deposit in the bank account of the petitioner with due interest would arise only if it is found that the amount is in excess of the amount due from the petitioner. The action of the respondent authorities of the Commercial Taxes Department in invoking the jurisdiction under Section 47 of the Act can not be held to be bad - petition disposed of with a direction to the taxing authority i.e. the Commercial Taxes Officer, Jamui Circle, Jamui (respondent no.7) to pass order afresh as directed by the appellate authority within a period of two months from the date of receipt/production of a copy of the order in accordance with law after hearing the parties.
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