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M/s J.K. Associates, Sangrur Versus Excise And Taxation Commissioner, Patiala And Others

2015 (12) TMI 181 - PUNJAB & HARYANA HIGH COURT

Refund of the excess ITC - no refund was made within 60 days - claim of interest on delayed refund - Provisional refund - Held that:- After hearing learned counsel for the petitioner, perusing the present petition and without expressing any opinion o .....

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ing to the petitioner within a period of one month from the date of receipt of certified copy of the order. It is further directed that in case any amount is found payable to the petitioner, the same be released to it within next one month, in accord .....

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226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ in the nature of mandamus directing the respondents to refund the excess ITC to the petitioner in terms of order dated 29.10.2014 (Annexure P-2) passed by responde .....

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er the Punjab Value Added Tax Act, 2005 (in short "the Act") having TIN No. 03591000720. The petitioner has filed all its statutory quarterly returns and also the annual return under the Act. Since the commencement of the Act, due to deduct .....

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for the first three quarters, i.e. 1.4.2012 to 31.12.2012 and for the fourth quarter i.e. 1.1.2013 to 31.3.2013 on the basis of its quarterly VAT returns on Form VAT-29. As per Rule 52(10) of the Punjab Value Added Tax Rules, 2005, the refund is to b .....

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ection 29(2) of the Act and notice was issued for 28.3.2014. Respondent No.4 vide order dated 11.7.2014 (Annexure P-1) made the assessment by determining a sum of ₹ 89,56,309/- as excess ITC refundable to the petitioner. However, no interest un .....

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der, Annexure P-1, which was partly allowed vide order dated 29.10.2014 (Annexure P-2). The petitioner moved an application dated 28.1.2015 (Annexure P-3) to respondent No. 4 for refund of ₹ 16,06,180/- along with interest under Section 40 of t .....

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