2012 (10) TMI 953 - HC - VAT and Sales Tax

Maintainability of appeal - Denial of refund claim - Refund previously allowed - Held that - Court do not entertain the writ petition against the order-inoriginal in view of the alternate remedy of appeal available under the Act. However in the present case on perusal of the adjudication order it is seen that the adjudicating authority has not given any finding as to why the claims allowed in the past were erroneous. In this view of the matter the impugned order-in-original dated September 28 2012 is quashed and set aside and the Assistant Commissioner (Service Tax) is directed to pass fresh order on merits after giving an opportunity to the petitioner as to why he is differing from his earlier decision in the matter of granting refund to the petitioner - Decided against assessee.

Summary

The Bombay High Court quashed an order rejecting a refund claim, directing the Assistant Commissioner to reconsider and give reasons for differing from previous decisions. The petitioner was given an opportunity to be heard, and the fresh order was to be passed within four weeks. The petition was disposed of with no costs.