TMI Blog2020 (12) TMI 1080X X X X Extracts X X X X X X X X Extracts X X X X ..... a demand and we are told that such tax was also paid by the petitioner. For the years 2009-2010 and 2010-11, therefore, where the petitioner had admittedly suffered excess tax deduction at source as compared to his tax liability and thereafter deposited further amounts by way of pre-deposit for maintaining his revision petitions, he was entitled to refund thereof. Under sub-section (1) of Section 43 of Tripura Value Added Tax Act 2004, the Commissioner would refund to a dealer the amount of tax, penalty or interest, if any, paid by such dealer in excess of the amount due from him. Section 45 provides for payment of interest if the refund is not made within the time prescribed. Sub Section (1) of Section 46 provides that where an order givin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner s claim that for future years, he had no further tax liability and refund such excess tax with statutory interest which may not have been adjusted against the future liability of the petitioner. This exercise shall be completed within 3(three) months from today. Petition disposed off. - WP(C) No.1180/2017 - - - Dated:- 21-12-2020 - HON BLE THE CHIEF JUSTICE MR. AKIL KURESHI and HON BLE JUSTICE MR. S G CHATTOPADHYAY For Petitioner(s) : Mr. A Pal, Advocate. For Respondent(s) : Mr. A Nandi, Advocate. J U D G M E N T (Akil Kureshi, CJ). This petition is filed for refund of a sum of ₹ 11,44,390/- from the respondents. [2] Brief facts are as under : The petitioner is engaged in the busi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Turnover Determined (as discussed above) 8801140 10331773 12023730 2462691 Tax payable 352045.60 1291471.62 480949.20 307836.37 Total Tax payable 1643517.22 788785.57 Less already paid by TDS certificates 928314.00 619092.00 Less ITC allowed 602796.14 254434.31 Bala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Balance to be paid 466573.05 (Excess) 60613.37 Add penalty U/S 25(4) 10000 10000 Total amount to be paid 456573.05 (Excess) 70613.37 Round off 456573 (Excess) 70613/- Issue demand notices in form XV accordingly for the years 2008-09 and 2011-12. No need to issue demand notice for the years 2009-10 and 2010-11 and excess amount to be adjusted i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on contending that the petitioner did not file refund claim as provided in the Rules and in any case, such claim is now time barred. [6] In our opinion, the Assessing Officer committed a serious error in providing for adjustment of the excess tax against the demands for the later years. We may recall, while framing fresh assessments, the Assessing Officer found that the petitioner had paid certain excess tax in two of the four years concerned. In the other two years, where the tax was payable he raised a demand and we are told that such tax was also paid by the petitioner. For the years 2009-2010 and 2010-11, therefore, where the petitioner had admittedly suffered excess tax deduction at source as compared to his tax liability and therea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out specifying whether any assessments were pending and any possibility of the interest of revenue being adversely affected if the refund is granted. The said portion of the impugned order was thus wholly illegal. If the petitioner is right in pointing out that there were no further assessments pending and that there was no further possibility of tax liability arising, this order would operate in depriving the petitioner of the refund in perpetuity. [7] It is true that the TVAT Rules provide for a mechanism for grant of refund. In particular, Rule 35 requires the registered dealer to file a refund application before the concerned authority in prescribed manner. sub-rule (4) of Rule 35 prescribes a time limit for making such an applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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