TMI Blog2023 (2) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... at this stage, we allow this writ petition with the direction to the respondents to grant the refund of Rs.2,78,129/- due as per the self-assessment return under the VAT Act for the year 2007-2008 along with statutory interest payable on such refund within a period of six weeks from the date of receipt of the writ of this order. Petition disposed off. - R/SPECIAL CIVIL APPLICATION NO. 5312 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is case of the petitioner that the contractees deducted tax at source under the VAT Act certificate of which was belatedly given and, therefore, the petitioner was not entitled to refund of Rs.2,78,129/- for the year 2007-2008 under the VAT Act. 2.2. It is further the case of the petitioner that contractee was under the composite scheme under the VAT Act and was to file return in Form 202 in w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned advocate for the petitioner submitted that the respondents have erred in not refunding the amount of access tax paid for the year 2007-2008 though the refund claim was made in VAT audit report. He further submitted that all time limit of assessment and re-assessment has expired long time and, therefore, he is entitled for refund with proportionate interest as prayed for. He further submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two decisions in the case of Malhotra Graphics Thr. Sanjay Malhotra (supra) and Torrent Power Ltd. (supra). 6. In view of the above stated facts and reason, particularly that after filing of the annual return, the time limit for assessment and re-assessment under the VAT Act had expired and no assessment or re-assessment is pending at this stage, we allow this writ petition with the direction t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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