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2024 (2) TMI 5 - HC - VAT and Sales TaxImpleadment of additional respondent - refund claim - it is submitted that officer now designated to consider the refund application is the Additional Commissioner State Taxes (Administration), Darbhanga, who is not a party here - HELD THAT:- The Additional Commissioner State Taxes (Administration), Darbhanga is impleaded as the additional respondent herein suo motu - the Deputy Commissioner Commercial Taxes is directed to return the application filed, within a period of one week from today. The application shall be produced before the additional respondent i.e. Additional Commissioner State Taxes (Administration), Darbhanga. The application shall be considered, as having been filed in the year 2015 itself, in accordance with law, after hearing the petitioner, within a period of one month from the date of production of the certified copy of this judgment. Writ petition stands disposed of.
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