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Shaan Tobacco Products Pvt Ltd Versus State of Gujarat

2015 (5) TMI 140 - GUJARAT HIGH COURT

Denial of refund claim - Denial on the ground that some reassessment proceedings have been initiated - Held that:- As per the assessment orders passed by the appropriate authority for the Financial Years 1999-00 and 2000-01, the petitioner is entitled to the refund of ₹ 9,95,749/- and ₹ 12,66,765/-. However, thereafter on the basis of the recommendation of the pre-audit department the reassessment proceedings are initiated, which are pending since 2004. No reasons whatsoever has been .....

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which the petitioner is entitled to as per the assessment orders passed by the appropriate authority for the Financial Year 1999-00 and 2000-01.

As such there is no delay on the part of the petitioner at all. If at all there is any delay, there is a delay on the part of the appropriate authority to decide the reassessment proceedings, which are pending since 2004. There is no reason forthcoming for not concluding the reassessment proceedings, which are pending since 2004. If that be .....

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s appearing on behalf of the respective parties, the present petition is taken up for final hearing today. 3.0 By way of this petition under Article 226 of the Constitution of India the petitioner has prayed for an appropriate writ, order or direction to quash and set aside the impugned communication / letter dated 01/10/2014 passed by the Commercial Tax Officer, Vapi by which the request made by the petitioner to refund the amount of ₹ 9,95,749/- and ₹ 12,66,765/- as per the assessm .....

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that some reassessment proceedings have been initiated. It is submitted that as such the reassessment proceedings relying upon the decision of the Hon ble Supreme Court in the case of Kothari Products Ltd. Vs. Government of Andhra Pradesh reported in 2000 STC (Vol.119) SC 554, which has no bearing at all are absolutely illegal. It is submitted that even the said reassessment proceedings to which the petitioner had already replied at the relevant time there is no final decision taken on the same. .....

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tled to as per the assessment orders for the Financial Years 1999-00 and 2000-01. 5.0 Shri Chintan Dave, learned AGP has tried to oppose the present petition. He has opposed the present petition mainly on the ground of delay by submitting that the petitioner was entitled to the refund as per the assessment orders passed for the Financial Years 1999-00 and 2000-01 on 30/09/2003 and, thereafter the present petition has been filed. From the affidavit-in-reply it also appears that it is the case on .....

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-00 and 2000-01, the petitioner is entitled to the refund of ₹ 9,95,749/- and ₹ 12,66,765/-. However, thereafter on the basis of the recommendation of the pre-audit department the reassessment proceedings are initiated, which are pending since 2004. No reasons whatsoever has been given for not deciding the reassessment proceedings, which are pending since 2004. Under the circumstances, to deny the refund, which the petitioner is entitled to as per the assessment orders for the Financ .....

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