2006 (5) TMI 458 - HC - VAT and Sales Tax

Summary

Issues:
Seeking direction for refund under the Haryana General Sales Tax Act, 1973 for assessment years 1998-99 and 1999-2000.

Analysis:
The petitioner requested a refund of Rs. 4,69,879 due as per assessments under the Haryana General Sales Tax Act for 1998-99 and 1999-2000, with interest. The Assessing Authority found an excess payment of Rs. 10,470 and Rs. 4,59,409 for the respective years. The petitioner applied for refund, but the vouchers were not sent with the assessment orders. The respondents contended that the petitioner was not entitled to a refund under section 15A of the Act. The Assessing Authority rejected the refund request based on this provision. The petitioner approached the court seeking relief.

The court noted that the Assessing Authority failed to send refund vouchers with the assessment orders, and the request for refund was disregarded based on a provision amended in 1997. The court emphasized that the Assessing Authority cannot reject refund claims based on subsequent amendments if the assessment order was already passed. The court highlighted that the power to review orders rests with specific officers, not the Assessing Authority. The petitioner cited precedents where interest was granted on delayed refunds due to the failure of the Assessing Authority to act promptly.

Citing previous judgments, the court ruled in favor of the petitioner, directing the issuance of refund vouchers with statutory interest. The court clarified that this order does not prevent authorities from addressing any legal issues in the assessment orders.

In conclusion, the court granted the petitioner's request for a refund with interest, emphasizing the importance of timely and lawful refund processes under the Haryana General Sales Tax Act.