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

2015 (12) TMI 1213 - PUNJAB & HARYANA HIGH COURT

Refund claim - Provisional refund - Since the commencement of the Act, due to deduction of tax at source and input tax, credit tax available on the purchases made by the petitioner within the State of Punjab, the petitioner gets refund every quarter .....

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n thereon. - Held that:- Perusing the present petition and without expressing any opinion on the merits of the case, we dispose of the present petition by directing respondent No.3 to decide the applications dated 24.8.2015 (Annexure P-5) and dated 1 .....

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that in case any amount is found payable to the petitioner, the same be released to it within next one month - Appeal disposed of. - CWP No. 24253 of 2015 - Dated:- 19-11-2015 - Ajay Kumar Mittal And Ramendra Jain, JJ. For the Appellant : Mr Manish K .....

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dents to refund for all the four quarters of 2014-15 to it, as claimed vide applications dated 24.8.2015 (Annexure P-5) and dated 19.10.2015 (Annexure P-9) along with all consequential benefits. 2. As per the averments made in the writ petition, the .....

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petitioner has filed all its statutory quarterly returns- and also the annual return under the Act. Since the commencement of the Act, due to deduction of tax at source and input tax, credit tax available on the purchases made by the petitioner with .....

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uarter i.e. 1.1.2015 to 31.3.2015 on the basis of its quarterly VAT returns on Form VAT-29. As per Rule 52 of the Punjab Value Added Tax Rules, 2005 (hereinafter referred to as "the Rules"), the respondents did not issue the refund and assu .....

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rs of 2014-15. However, respondent No.4 issued notices dated 24.8.2015 (Annexures P-6 to P-8, respectively) for the three quarters to the effect that the case for refund is under consideration and directed the petitioner to complete certain formaliti .....

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was made to the petitioner within sixty days as prescribed in Rule 52(10) of the Rules. Hence, the present writ petition. 3. Learned counsel for the petitioner submitted that for the relief claimed in the writ petition, the petitioner has submitted a .....

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