TMI Blog2022 (6) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... in force in that State. It is stated that under the law in force in the State of Assam, no such manner has been provided as to how the amount has to be reimbursed. In view of the limited grievance raised, it is provided that in the event any such application is made by the petitioner, the authorities concerned shall pass a reasoned order on the claim for reimbursement purely on the merits of the claim of the petitioner within a period of two weeks from the date of such application along with a certified copy of this order and thereafter, within a period of six weeks from the date of such reasoned order to be passed, the process be brought to its logical end. Petition disposed off. - WP(C)/3378/2022 - - - Dated:- 25-5-2022 - HONOUR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sal of appeal by the Supreme Court: Being aggrieved against the judgement of the Gauhati High Court in the case of Guwahati Carbon Ltd. and Brahmaputra Carbon Ltd., Gauhati High Court in WP(C) No. 4586 of 2008 and 6646 of 2010, the State Government filed SLP before the Hon ble Supreme Court [No. 12907 12908/2013 subsequently renumbered as 5518-5519/2013], which was dismissed. 12. In view of the above, clarification from the Commissioner of Taxes, Assam is sought vide this office letter No. BB/VAT/C-I/1257 dd. 13/09/2019 regarding admissibility of refund claimed under section 15(b) of the CST Act, 1956 read with section 50 of the AVAT Act, 2003. 13. The Commissioner of Taxes, Assam vide letter No. CTS-207/2019/3 dtd. 27/09/2019 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... what is due from him, the Prescribed Authority shall, on the claim being made by the dealer in the prescribed manner and within the prescribed time, refund to such dealer the amount of tax, penalty and interest paid in excess by him: Provided that, such refund shall be made after adjusting the amount of tax or penalty, interest or sum forfeited or all of them due from, and payable by the dealer on the date of passing of order for such refund. 5. It is further submitted that whereas on the other hand, under Section 15(b) of the CST Act, 1956 where a tax has been levied under that law in respect of the sale or purchase inside the State of any declared goods and such goods are sold in the course of inter-State trade or commerce, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner is entitled to a reimbursement under Section 15(b) of the CST Act of 1956. 8. In view of the limited grievance raised, we provide that in the event any such application is made by the petitioner, the authorities concerned shall pass a reasoned order on the claim for reimbursement purely on the merits of the claim of the petitioner within a period of two weeks from the date of such application along with a certified copy of this order and thereafter, within a period of six weeks from the date of such reasoned order to be passed, the process be brought to its logical end. 9. To facilitate the process, a copy of the writ petition with the annexures be also furnished. 10. We have taken note that in the meantime Section 15(b) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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