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2018 (9) TMI 2085 - HC - VAT and Sales TaxSeeking permission to withdraw the petition - Refund of amounts deposited with the Revenue under Central Sales Tax Act, 1960 read with Maharashtra Value Added Tax Act, 2002 - refund sought on the ground that this deposit done during the course of a search was not justified, as it was contrary to the provisions of the Acts - HELD THAT - The petition is allowed to be withdrawn with liberty to urge the contentions raised herein before the Authorities, who are in the process of assessing the revised returns / regular returns for the Financial Years 2011-12 to 2016-17. The petition is disposed as withdrawn with the aforesaid liberty.
Issues:
Refund of amounts deposited under Central Sales Tax Act, 1960 and Maharashtra Value Added Tax Act, 2002 during a search. Analysis: The petition filed under Article 226 of the Constitution of India sought a refund of amounts deposited with the Revenue under the Central Sales Tax Act, 1960, and the Maharashtra Value Added Tax Act, 2002. The petitioners argued that the deposit made during a search was unjustified and contrary to the provisions of the Acts. The learned Counsel for the Revenue, Mr. Sonpal, mentioned that the amounts for which a refund was sought were deposited by the petitioners upon filing revised or regular returns under the Acts. He stated that no interference was necessary in writ jurisdiction. However, he acknowledged that assessments of the revised/regular returns for the Financial Years 2010-11 to 2016-17 were ongoing. He assured that if, upon assessment, the petitioners were found entitled to a refund, it would be granted in accordance with the law. The Court accepted the statement made by the Revenue's Counsel and noted that assessments were in progress for the relevant financial years. Consequently, the Counsel for the petitioners sought to withdraw the petition, requesting liberty to present the contentions raised before the assessing Authorities. The Court granted the requested liberty to the petitioners. Subsequently, the petition was disposed of as withdrawn with the mentioned liberty. The Court declared that all contentions of the parties were left open, allowing the petitioners to raise their arguments before the Authorities handling the assessments for the specified financial years.
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