2015 (11) TMI 1517 - HC - VAT and Sales Tax

Seeking provisional refund of ₹ 2,49,24,613/- along with interest for the quarters ending 30.6.2013 to 31.3.2014 - Petitioner submitted that for the relief claimed in the writ petition, the petitioner has moved applications dated 15.12.2014 followed by a reminder dated 11.9.2015 to the Excise and Taxation Commissioner, Panchkula, but no action has so far been taken thereon - Held that - the present petition is disposed of by directing respondent No.2 to take a decision on the applications dated 15.12.2014 followed by a reminder dated 11.9.2015, in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of one month from the date of receipt of certified copy of the order. It is further directed that in case it is found that the petitioner is entitled to the amount, the same be paid to it within next one month, in accordance with law. - Petition disposed of

Summary

Issues:
Prayer for provisional refund and interest under Haryana Value Added Tax Act, 2003.

Analysis:
The petitioner, a registered dealer under the Haryana Value Added Tax Act, 2003, filed quarterly returns for the period ending 30.6.2013 to 31.3.2014, with a refund due. Despite filing refund applications and reminders, no action was taken by the Excise and Taxation Commissioner, prompting the petitioner to file a writ petition seeking a mandamus for the issuance of a provisional refund of ` 2,49,24,613/- along with interest.

The High Court, after hearing the petitioner's counsel, directed respondent No.2 to decide on the refund applications and reminder within one month from the date of receiving the order. The court emphasized the need for a speaking order and providing an opportunity for the petitioner to be heard. If the petitioner is found entitled to the refund amount, it should be paid within the next month as per the law. The court refrained from expressing any opinion on the merits of the case but focused on ensuring due process and timely resolution of the refund claim under the Haryana Value Added Tax Act, 2003.

This judgment highlights the importance of administrative authorities promptly addressing refund claims under tax laws and the court's role in ensuring compliance with legal procedures. The court's directive for a speaking order and timely payment of the refund amount underscores the need for transparency and efficiency in tax refund processes to protect the rights of taxpayers under the Haryana Value Added Tax Act, 2003.