Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

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

2015 (12) TMI 181 - PUNJAB & HARYANA HIGH COURT - TMI - 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 on the merits of the case, Court dispose of the present petition by directing respondent No.4 to decide the applications dated 28.1.2015 and dated 21.8.2015, in accordance with law by passing a s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ittal, J. 1. In this writ petition filed under Articles 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 respondent No.2 along with all consequential benefits. 2. As per the averments made in the writ petition, the petitioner is a partnership firm carrying on the business of construction etc. mainly of roa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cations for issuance of provisional refund on 15.5.2013 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 be issued within a period of sixty days from the date of submission of application for refund. However, no refund was made to the petitioner within six days which has expired on 15.7.2013. The ca .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version