9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 1125 - HC - VAT and Sales TaxReduction in refund cases - As is evident from the chart, although a total of about 1.48 lakh backlog cases relating to refund were pending as on 24.10.2016, there has been a substantial reduction as of date. The pendency of all such cases till 2014-15 has come down to 31,174. Even the current year cases, i.e. of 2015-16 and 2016-17 appear to have stabilized. The object of the order of the Court directing the GNCTD to fill the vacancies in the various cadres, including that of Grade-I (DASS), Grade-II (DASS), Grade-III (DASS) and Grade-IV (DASS) was to ensure that appropriate staff and officers man the posts in the VAT and other Departments. Application disposed off.
Issues:
1. Substantial reduction of refund cases pending before the GNCTD. 2. Direction to fill vacancies in various cadres within the GNCTD. Analysis: 1. The High Court analyzed the affidavit filed by the GNCTD, which highlighted a significant reduction in the number of pending refund cases. The affidavit included a detailed tabular statement showing the year-wise breakup of cases, indicating a decrease in the backlog of cases over the years. For instance, the total backlog cases reduced from about 1.48 lakh cases to 31,174 cases by 2014-15. The court noted a positive trend in the reduction of pending cases, even for the current years 2015-16 and 2016-17, suggesting a stabilization in the handling of refund cases. 2. The Court clarified the purpose behind its earlier order directing the GNCTD to fill vacancies in various cadres, emphasizing the need for appropriate staffing in VAT and other departments. The order aimed to ensure that the required staff and officers are available to manage the posts effectively. Any disputes related to the recruitment process were to be resolved in accordance with the law. A specific application related to this issue was disposed of with these directions, emphasizing the importance of proper recruitment procedures within the GNCTD for efficient functioning. The court set a date for further directions on the matter, indicating ongoing oversight to ensure compliance and effective resolution of pending issues.
|
