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2013 (3) TMI 424 - HC - VAT and Sales TaxRefund of excess tax paid and Interest U/s Sections 39-A and 24(4) of Tamil Nadu General Sales Tax Act, 1959 - Held that - the respondent is directed to refund the amount of ₹ 47,407/-, to the petitioner, along with the interest, if any, payable as per the relevant provisions of law, within a period of eight weeks from the date of receipt of a copy of this order, if there are no legal impediments to do so. - Decided in favor of assessee.
Issues:
1. Refund of excess tax paid by the petitioner under the Tamil Nadu General Sales Tax Act, 1959. Analysis: The petitioner, a registered dealer, sought a refund of the excess amount of Rs. 47,407/- paid as tax, along with interest at 1%, based on Sections 39-A and 24(4) of the Tamil Nadu General Sales Tax Act, 1959, and Rule 32(2) of the Tamil Nadu General Sales Tax Rules, 1959. The assessment for the year 1994-1995 resulted in a demand of tax amounting to Rs. 2,28,611/-, additional sales tax of Rs. 66,203/-, and a penalty of Rs. 4,42,221/- under Section 16(2) of the Act. The petitioner appealed the assessment, leading to a series of proceedings before different appellate authorities. The Sales Tax Appellate Tribunal concluded that there was no taxable dealings by the petitioner, dismissing the appeal filed by the Deputy Commissioner. Subsequently, the respondent passed an order determining Nil taxable turnover and acknowledging the excess payment of Rs. 47,407/-. The petitioner then filed a Writ Petition seeking a refund of the said amount, which was granted by the Court. The respondent, represented by the government advocate, agreed that the excess tax amount paid by the petitioner should be refunded as per the law and within the stipulated time frame set by the Court. Consequently, the Court directed the respondent to refund the amount of Rs. 47,407/- to the petitioner, along with any applicable interest, within eight weeks from the date of receipt of the order, provided there are no legal impediments to do so. The Writ Petition was ordered accordingly, with no costs imposed, and the Connected Miscellaneous Petition was closed.
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