2020 (6) TMI 788 - HC - VAT and Sales Tax

Refund claim - petitioner has repeatedly requested the respondent authorities to grant him refund as claimed - HELD THAT - In opinion of this Court, interest of justice would be served if the authorities are directed to consider all pending applications filed by the petitioner and examine whether the petitioner is entitled to refund of the claim. Such decision shall be taken in accordance with law as expeditiously as possible within a period of four weeks from the date of receipt of the present order. This Court has not expressed any opinion on such application filed by the petitioner and the same shall be considered by the authorities as directed by this Court on its own merits - Petition disposed off.

Summary

The petitioner claimed entitlement to refund and requested authorities to consider pending applications for refund. Court directed authorities to examine the claim within four weeks. Court did not express opinion on the application, leaving it to authorities to decide on merits. Petition disposed of accordingly.