2017 (9) TMI 1829 - HC - VAT and Sales Tax

Refund claim - C-Forms - Petitioner states that C-Form will be produced within four weeks from today before the VATO concerned - HELD THAT - Subject to compliance with the above assurance, within four weeks thereafter, the refund order will be issued by the Respondent and within two weeks thereafter, the refund amount together with interest due thereon shall be paid directly into the account of the Petitioner. Interest for the period during which the C-Forms were not available - HELD THAT - The payment of the amount will be subject to the final outcome of the appeals preferred by the Respondent before the Supreme Court against the order of Vizien Organics v. Commissioner, Trade Taxes 2017 (1) TMI 1168 - DELHI HIGH COURT . Petition disposed off.

Summary

Issues: Compliance with C-Form production, refund order issuance, interest payment, appeals outcome, grievance redressal.

Compliance with C-Form production:
The petitioner assured the court that the C-Form would be produced within four weeks before the VATO concerned. The court directed that upon compliance, the refund order would be issued by the respondent within four weeks, and the refund amount with interest would be paid directly into the petitioner's account within two weeks thereafter.

Refund order issuance and interest payment:
The court ordered the respondent to issue the refund order subject to the petitioner's compliance with producing the C-Form. The refund amount, along with interest due, was directed to be paid directly into the petitioner's account within two weeks after the issuance of the refund order. However, the payment of interest for the period when C-Forms were unavailable was made subject to the final outcome of appeals filed by the respondent before the Supreme Court against a previous order.

Appeals outcome:
The court mentioned that the payment of interest for the period without C-Forms would depend on the final decision of appeals filed by the respondent before the Supreme Court against a specific order dated 19th January 2017 passed by the court in another case.

Grievance redressal:
The court allowed the petitioner to seek appropriate remedies in accordance with the law if there were any grievances regarding noncompliance with the directions provided in the judgment. The petition was disposed of based on the terms mentioned in the judgment.