TMI Blog2016 (9) TMI 1219X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 petitioner. Stay order passed by the Additional Commissioner, Commercial Taxes - non-communication of stay order to petitioner as he was not found - Held that: - Assessing Authority, Commercial Taxes directed to pay the refund amount within one week - refund to be made subject to production of bank guarantee - the petitioner 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner is before this Court in this petition. 3. It is further submitted that even after refund is ordered, sufficient time was granted to the respondents and in spite of the same, there is no refund till date. The learned counsel also submits that the non-refunding is because 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys from the date of the said order 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 petitioner. 6. Normally, this Court would direct the petitioner to approach the Appellate Authority. But in the instant case, it is found that the Additional Commissioner, Commercial Taxes who, by exercising his suo-motu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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