2009 (1) TMI 891 - HC - VAT and Sales Tax

Summary

Issues involved: Quashing of endorsement, exemption claim, refund of excess taxes, application for rectification.

Quashing of endorsement: The petitioner sought to quash an endorsement issued by the fourth respondent as illegal and requested the respondents to allow the exemption claimed based on a certificate of entitlement. The High Court found that the impugned endorsement was issued without valid reasons and without a speaking order, and thus set it aside. The matter was remitted back to the competent authority for proper consideration of the petitioner's representation and reminder.

Exemption claim: The petitioner had filed an application and a reminder seeking refund and adjustment of a sum for a specific year. The High Court noted that the impugned endorsement was issued by an authority not competent to consider the petitioner's request. The Court directed the respondents to consider the application and reminder submitted by the petitioner in accordance with the law, independently from the observations made in the impugned endorsement.

Refund of excess taxes: The petitioner had requested a refund of excess taxes paid, which was not properly considered by the competent authority. The High Court allowed the writ petition in part, setting aside the impugned endorsement and instructing the competent authority to expeditiously consider the petitioner's representation and reminder within four weeks.

Application for rectification: The petitioner had also filed an application for rectification, which was not adequately addressed by the competent authority. The High Court's decision focused on directing the respondents to properly consider the petitioner's application and reminder, ensuring that justice is served in the matter.