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TMI Blog2010 (9) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Mr. H.L. Taneja, Advocate ORDER Regard being had to the commonality of the controversy, this batch of the writ petitions were heard analogously and are disposed of by a singular order. For the sake of convenience and clarity, we think it appropriate to adumbrate to the facts in W.P.(C) No. 3504/2010. Though various averments have been made, yet the grievance that emerge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 ₹ 4,65,890=00 October, 2009 ₹ 3,43,634=00" On a perusal of the said paragraph it is clear as crystal that the amount as claimed by the petitioner has been refunded. Thus, the only question that remains for consideration is whether the granting of refund interest should have been allowed. In this context, we may refer with profit to Section 42 of the Value Added Tax Act, 2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be enhanced or reduced accordingly. Explanation: If the delay in granting the refund is attributable to the said person, whether wholly or in part, the period for the delay attributable to him shall be excluded from the period for which the interest is payable. (2) When a person is in default in making the payment of any tax, penalty or other amount due under this Act, he shall, in add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay be collected as tax due under this Act and shall be due and payable once the obligation to pay interest has arisen." On a perusal of the aforesaid, we are of the considered opinion that an obligation is cast on the Value Added Tax Officer to calculate the interest and pay to the petitioner in terms of the provision enshrined in Section 42 of the Act. The said exercise be completed within eigh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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