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2017 (4) TMI 905 - HC - VAT and Sales TaxRefund claim - excess VAT paid during different periods - Held that - only impediment which the Revenue/DVAT has put forward to withhold the petitioner s claim for the larger sum of over ₹ 4 crores is the fresh SCN u/s 74A issued on 17.02.2017. Considering the circumstances, this Court is of the opinion that the respondents should, while processing the petitioner s claim for refund of ₹ 4 crores, keep aside the amount of ₹ 12,55,471, which is proposed to be adjudicated through the SCN impugned in WP(C) 2282/2017 - petition allowed - decided in favor of petitioner.
Issues:
Refund claim of excess VAT amount, Notice issued under Section 74A of DVAT Act, Stay on show cause notice proceedings, Withholding of refund amount, Calculation and payment of interest. Refund Claim of Excess VAT Amount: The petitioner claimed a refund of &8377; 4,06,24,323/- for excess VAT amount paid. The respondents were directed to process the application and remit the amounts. However, a notice was issued under Section 74A of the DVAT Act proposing to revise an order related to a refund claimed for &8377; 12,55,471/- for the second quarter of AY 2010-11. The issue raised in the notice was regarding the dealer's ability to make inter-state sales to registered dealers of other states, and the failure of the Assessing Authority to clarify the ambiguity with BPCL authorities. Notice Issued Under Section 74A of DVAT Act: A notice was issued under Section 74A of the DVAT Act proposing to revise an order related to a refund claimed by the petitioner. The notice raised questions about the dealer's inter-state sales and the failure of the Assessing Authority to address the issue with BPCL authorities. Another writ petition was filed by the petitioner, which resulted in a stay on the show cause notice dated 17.02.2017 and its proceedings. Stay on Show Cause Notice Proceedings: The show cause notice dated 17.02.2017 and its proceedings were stayed due to another writ petition filed by the petitioner. The court ordered that the amount proposed to be adjudicated through the show cause notice, &8377; 12,55,471, should be kept aside while processing the petitioner's claim for the larger sum of over &8377; 4 crores. Interest for the balance amount, excluding the withheld sum, was to be calculated and paid to the petitioner within three weeks. Withholding of Refund Amount: The only impediment raised by the Revenue/DVAT to withhold the petitioner's claim for the larger sum was the fresh show cause notice issued under Section 74A. The court directed the respondents to keep aside the amount proposed in the notice and process the refund claim for the remaining sum, ensuring the payment of calculated interest to the petitioner. Calculation and Payment of Interest: Interest for the balance amount, after withholding the sum mentioned in the show cause notice, was to be calculated and paid to the petitioner. The respondents were ordered to comply with this direction within three weeks from the date of the judgment. The petition was disposed of accordingly, and a copy of the order was to be provided to the parties.
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