2017 (5) TMI 856 - HC - VAT and Sales Tax

Refund claim with interest - C-Forms not submitted - Held that - refund claim will be processed within a period of two weeks from submission of C-Forms - as regards interest, the undertaking of the DVAT Department that such withheld amount will be paid, subject to the outcome of the decision of the case of Commissioner, Trade and Taxes v. Vizien Organics 2017 (3) TMI 485 - SUPREME COURT OF INDIA , within four weeks from the date of the said order of the Supreme Court is placed on record - petition allowed - decided in favor of petitioner.

Summary

Issues: Refund status for Assessment Years 2012-13 to 2016-17, non-issuance of refunds, submission of 'C' Forms, interest payment, compliance with court directions.

Refund Status for Assessment Years 2012-13 to 2016-17:
The Respondent produced a chart detailing the status of refunds for various quarters during the Assessment Years 2012-13 to 2016-17. Refunds for certain quarters were adjusted or issued, while for others, refunds were not issued due to reasons like non-submission of 'C' Forms or pending assessments. The Court directed that refunds for specific quarters be directly deposited into the Petitioner's account within stipulated timelines.

Submission of 'C' Forms and Refund Processing:
For refunds related to specific quarters where 'C' Forms were not submitted, the Petitioner agreed to furnish the original 'C' Forms to the DVAT Department within a week. The Respondent undertook to process the refund applications and issue orders within two weeks thereafter. The Court directed that the refund amount, along with interest, be paid directly to the Petitioner's account within four weeks from the specified timeline.

Interest Payment and Supreme Court Decision Reference:
Regarding interest pertaining to periods when 'C' Forms were not submitted, the DVAT Department assured that the withheld amount would be paid, subject to the outcome of a Supreme Court decision in a related case. The Court recorded this undertaking and directed compliance with the specified timelines.

Compliance and Grievance Redressal:
The Court emphasized that the DVAT Department must adhere to the prescribed timelines. If the Petitioner faces any issues regarding non-payment of refunds or non-compliance with the Court's directions, they are entitled to seek appropriate legal remedies. The petition was disposed of based on the terms outlined in the judgment.