2012 (3) TMI 704 - HC - VAT and Sales Tax

Summary

Issues involved: Application u/s Article 226 of the Constitution for mandamus to issue refund of Rs.16,00,886/- along with interest to the petitioner under the Gujarat Sales Tax Act, 1969.

Summary:
The petitioner, a registered dealer, sought a refund of specific amounts for different assessment years, alleging no assessment was conducted within the prescribed time limits. Despite reminders and court directions, the State did not process the refund application. The State's reply cited non-compliance with certain rules for refund eligibility. However, the Court found that in the absence of a valid assessment within the stipulated period, the State had no choice but to refund the tax paid. As the tax was paid but not assessed within the specified timeframe, the Court directed the State to refund the claimed amount with 9% interest per annum from the deposit date. Failure to refund within two months would attract 14% interest per annum. The writ-application was disposed of accordingly.