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2024 (2) TMI 1155 - HC - VAT and Sales TaxRefund 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.
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