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2016 (2) TMI 654 - PUNJAB AND HARYANA HIGH COURT

2016 (2) TMI 654 - PUNJAB AND HARYANA HIGH COURT - TMI - Non processing of refund application - The petitioner purchases goods in the State of Haryana and the said goods suffered tax at a higher rate than 2%. The goods were sold in interstate sales and the transactions were subjected to 2% tax. The petitioner sent a reminder dated 11.9.2015 (Annexure P-2) to respondent No.3 for provisional refund for the quarter ending 30.6.2013 to 31.3.2014, but all in vain. - Held that:- without expressing any .....

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. RAJ RAHUL GARG, JJ. For The Petitioner : Mr. Avneesh Jhingan, Advocate AJAY KUMAR MITTAL, J. 1. By way of instant 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 respondent No.2 to issue refund of ₹ 2,48,08,585/- along with interest due for the assessment year 2013-14. 2. The petitioner is engaged in the business of Cotton Grinning and Trading and is a registered dealer under the Punj .....

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tax. The petitioner sent a reminder dated 11.9.2015 (Annexure P-2) to respondent No.3 for provisional refund for the quarter ending 30.6.2013 to 31.3.2014, but all in vain. The petitioner filed CWP No. 23493 of 2015 and this Court vide order dated 3.11.2015 (Annexure P-3) directed respondent No.2 to take a decision on the applications dated 15.12.2014 within a period of one month and directed to pay the amount in case the petitioner was found entitled to. The assessing authority vide order dated .....

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