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2015 (12) TMI 1385 - PUNJAB AND HARYANA HIGH COURT

2015 (12) TMI 1385 - PUNJAB AND HARYANA HIGH COURT - TMI - Refund the excess Input Tax Credit (ITC) alogwith Interest for delayed refund - 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 application dated 16.6.2014 along with calculations, Annexures P-5 and P-6, in accordance with law by passing a speaking order and after affording an opportunity of hearing to the .....

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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 view of order dated 26.6.2013 (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 roads in the State of Punjab. It is a registered dealer under the Punjab Value Added Tax .....

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Writ petition. 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. The petitioner had got only one refund for the first quarter amounting to ₹ 31,73,342/- on 13.2.2012 without any interest and after delay of more than two months. However, no refund was made for the second and third quarters after the expiry of sixty days from the date of claim applications. Thereafter, .....

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etitioner filed an appeal against the disallowance of expenses towards labour and services of ₹ 3,28,62,220/- before respondent No.2 who vide order dated 26.6.2013 (Annexure P-2) allowed the appeal. Thereafter, the petitioner filed an application dated 21.10.2013 along with VAT-29 for refund. On 11.4.2014, the petitioner submitted a written request and again visited the office of respondents No.3 and 4 and submitted an application dated 19.5.2014 to respondent No.3 for refund along with in .....

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