9911796707
TMI Blog2019 (5) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... ishra, Advocate. O R D E R 1.The Petitioner has approached this Court aggrieved by the refusal by the Respondents to refund the pre-deposit amount of Rs. 2 lacs along with interest for the periods March, 2010-11 and March, 2011-12. 2. The Petitioner is registered under the DVAT Act as well as under the Central Sales Tax Act ('CST Act'). The Petitioner was assessed for the above tax period of Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... side. The matter was remanded to the Value Added Tax Officer ('VATO') for framing a fresh assessment. 5. The VATO issued notices to the Petitioner under Section 59 (2) of the DVAT Act on 8th November, 2017 and 4th May, 2018, calling for documents. The Petitioner states that its authorized representative ('AR') appeared before the VATO on several dates with all the requisite documents. Neither was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision was dismissed by the Supreme Court on 4th July, 2017. 9. Learned counsel for the Respondents does not dispute the above position. Accordingly, as far as the refund by the Revenue in the sum of Rs. 2 lacs of the Petitioner is concerned, it is directed that it shall be done forthwith, and in any event, not later than 31st May, 2019. 10. On the question of the interest that is payable to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the SLP, the order of this Court dated 10th August, 2018) has been stayed. 12. In that view of the matter, it is directed that simple interest will be paid by the Respondents on the aforementioned sum of Rs. 2 lacs for the period from 15th February, 2019, till the date of actual refund @ 6% per annum. As regards the interest for the period 4th July, 2018 till 15th February, 2019, it will await th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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