TMI Blog2021 (2) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... voked the Section 39 of the GVAT Act, which provides the powers to withhold the refund in certain cases. The time limit to initiate proceedings under GVAT Act is lapsed. It is required to be noted that Section 35 gives power to the authority to determine the amount of tax in respect of input tax credit etc after following the mandatory procedure as provided under the GVAT Act. However, the powers conferred under Section 35 cannot exercise after the expiry of 5 years from the end of the year in respect of which tax is assessable. Therefore, in view of the Section 35, the time limit is over and the authority now cannot initiate any proceedings in respect of refund. The writ applicants are entitled to get the refund amount and the author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear 1 ₹ 1,78,68,878/- Year 2008-2009 2 ₹ 2,54,23,937/- Year 2009-2010 3 ₹ 1,58,44,456/- Year 2010-2011 3. The brief facts giving rise to the present litigation are as under:- 3.1 The writ applicant-Company is in the business of manufacturing of Pig Iron. In the production of Pig iron, the applicant-Company is using Iron Ore, Lime Stonex, Dolomite and Lam Coal as the basic raw material. The applicant-Company is registered under the Provisions of the GVAT Act and under the Central Sales Tax Act, 1956. The applicant-Company has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t by way of filing of Tax Appeal. While dismissing the appeal, the order of the Tribunal upheld by the Hon'ble High Court. The Hon'ble High Court has dismissed the appeal. The respondent-State has filed the SLP before the Hon'ble Supreme Court, wherein, the Hon'ble Supreme Court has passed the following order;- In the meantime, the operation of the High Court is stayed. 4. The applicant-Company had made several request to the respondent to grant outstanding refund for the respective assessment years. However, there was no response from the department. The applicant-Company had approached to the Hon'ble High Court by filing writ petition being Special Civil Application No. 9831 of 2020 wherein this Court was ple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany would submits that the stay order passed by the Hon'ble Supreme Court would not affect to the case of the writ applicant-Company in claiming the refund for the relevant period as the assessment order reached its finality and the time limit to initiate any proceedings under the GVAT Act is now lapsed. Therefore, there would not any impact of the order on refund claimed. Referring Section 35 of the GVAT Act Mr. Vora would submits that considering the order of assessment, the authority now legally cannot exercise their powers of reassessment as stipulated period as prescribed has already been over. In these circumstances, Mr. Vora for the applicant-Company would further submits that when time limit has already been expired, now, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after following the mandatory procedure as provided under the GVAT Act. However, the powers conferred under Section 35 cannot exercise after the expiry of 5 years from the end of the year in respect of which tax is assessable. Therefore, in view of the Section 35, the time limit is over and the authority now cannot initiate any proceedings in respect of refund. 14. Mr. Vora, the learned advocate appearing for the writ applicant has pointed out the power of authority to examine the matter by way of revision. We have examined the revisional powers of the authority as provided under Section 75 of the GVAT Act, which says that the authority concerned either by his own motion within 3 years may call for and re-examine the matter or pass neces ..... X X X X Extracts X X X X X X X X Extracts X X X X
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