HVAT Case in Punjab and Haryana High Court wherein the refund was not processed as per assessment order u/s 15(1).
This post is a summary of judgment wherein the petitioner has approached this Court with a grievance that no refund has been issued to it as per the assessment order dated 18.03.2015 issued under Section 15(1) of the Haryana Value Added Tax Act, 2003 (for short, the Act) for the assessment year 2011-12. The Court held, “the present writ petition is disposed of with a direction to the respondents to consider the claim of the petitioner as projected by it in the representation dated 24.02.2020 (Annexure P-2) within a period of three weeks from today.”
Also Read- High Court of Punjab and Haryana
Quorum:
HON’BLE MR. JUSTICE ASHOK KUMAR VERMA
Argued by:
For the petitioner: Mr. Malkiat Singh, Advocate
For the State: Mr. Deepak Balyan, Addl. A.G., Haryana
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Facts and evidence presented by both parties.
Petitioner has approached this Court with a grievance that no refund has been issued to it as per the assessment order dated 18.03.2015 issued under Section 15(1) of the Haryana Value Added Tax Act, 2003 (for short, the Act) for the assessment year 2011-12, amounting to `20,87,755/- i.e. a sum of `12,42,719/- as refund amount and `8,45,036/- as interest amount applicable as per the provisions of Section 20(10) of the Act, which excess was carry forward wrongly instead of a refund of the excess amount along with interest at the rate of 1% per month from May 2015 to till date. Highlighting this aspect, the petitioner had been approaching the respondents by way of various reminders with the final reminder being dated 24.02.2020 (Annexure P-2). The said representation/reminder till date has not been finalized despite the Excise and Taxation Commissioner, Haryana, having written to the Deputy Excise and Taxation and CWP-19491-2020:{2}: Commissioner (ST), Panchkula-respondent No.3, vide letter dated 25.03.2020 (Annexure P-3) to finalize the said claim of the petitioner. Counsel for the petitioner also states that the claim of the petitioner is covered (M/s Anant Raj Cons. & Development (P) Ltd. Vs. State of Haryana and another), decided on 19.11.2012. Counsel for the petitioner states that the petitioner at this stage would be satisfied if a direction is issued to the respondents to consider the claim of the petitioner as projected by it in representation dated 24.02.2020 (Annexure P-2) within some specified time. Notice of motion. On the asking of the Court, Mr.DeepakBalyan, Deputy Advocate General, Haryana, accepts notice.
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Judgment:
Without going into the merits of the case or commenting thereon, the present writ petition is disposed of with a direction to the respondents to consider the claim of the petitioner as projected by it in the representation dated 24.02.2020 (Annexure P-2) within a period of three weeks from today. The final order as passed on the claim of the petitioner be conveyed to it within a further period of one week. In case the petitioner is held entitled to any refund, the same be paid to it within a further period of two weeks.
Also Read- haryana+vat | India Judgments | Law | CaseMine
This post is written by Riya Singh.
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