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M/s Entire Ceramics Limited Versus The Deputy Commissioner of Commercial Taxes, The Assistant Commissioner of Commercial Taxes, The Joint Commissioner of Commercial Taxes

2016 (9) TMI 1219 - KARNATAKA HIGH COURT

Refund claim - Section 50 of the VAT Act - refund should have been made within thirty days from the date of the order passed by the first appellate authority. Despite requests made by the petitioner, refund has not been made for more than eight months - Held that: - where the appeal is allowed in favour of the petitioner, the duty is cast on the respondents to make refund within the timeframe and in case if it is not refunded, it is the duty of the respondents to inform the assessee the reason f .....

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titioner is directed to appear before the Additional Commissioner, Commercial Taxes without awaiting for any notice in this regard, on Wednesday the 31st August, 2016 at 11.00 a.m. and upon appearance, the Additional Commissioner, Commercial Taxes is directed to supply notice, etc. to the petitioner for submitting its reply/defence - petition disposed off - decided in favor of petitioner. - Writ Petition No. 39254 of 2016 (T-RES) - Dated:- 29-8-2016 - L. Narayana Swamy, J. For the Petitioner : S .....

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9(1), 36(1) and 72(2) of the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as the VAT Act for short) which order was challenged before the third respondent-Joint Commissioner, Commercial Taxes and the appeal came to be allowed and the second respondent was directed to issue revised demand notice; and the first respondent was directed to refund the amount to the petitioner. It is submitted by the learned counsel appearing for the petitioner that under Section 50 of the VAT Act, ref .....

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use of the vengeance of the respondents towards the petitioner since the petitioner had approached this Court. He further submits that the action of the respondents is nothing but a prejudice done. It is also submitted that liberty was reserved to the petitioner to approach the Additional Commissioner, Commercial Taxes , in case the petitioner was issued with demand notice. Accordingly, the Additional Commissioner, Commercial Taxes was not made a party respondent to the petition since the petiti .....

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l Commissioner, Commercial Taxes is justifiable and accordingly the petitioner is to be directed to appear before the Additional Commissioner , Commercial Taxes with all documents. He also submits that under similar circumstances this Court has directed the petitioner to prefer an appeal before the Division Bench. This petition may also be dismissed with such a liberty. 5. Heard the learned counsel for the petitioner and the learned Additional Government Advocate. The original order passed by th .....

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r and, in the present case, the same has not been done. In the cases of this nature, where the appeal is allowed in favour of the petitioner, the duty is cast on the respondents to make refund within the timeframe and in case if it is not refunded, it is the duty of the respondents to inform the assessee the reason for not refunding the amount. Refund has to be made within thirty days unless the said order is stayed under Section 64 of the VAT Act and the stay order be communicated to the petiti .....

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