2019 (6) TMI 493 - HC - VAT and Sales Tax

Permission to withdraw appeal - Refund claim - HELD THAT - The petitioner realizing that the main relief sought in the writ petition for refund, no longer survives as the excess amount was adjusted against the demand for assessment AY 2012-2013, submits that he may be permitted to withdraw the writ petition with liberty to file appeal against re-assessment order dated 03.01.2018. Petition dismissed as withdrawn with liberty to avail remedy of appeal available in accordance with law.

Summary

Issues Involved:
1. Refund of excess amount due pursuant to an order for the assessment year 2009-2010.
2. Re-opening of assessment for the year 2012-2013 and creation of additional demand.
3. Withdrawal of writ petition with liberty to file an appeal against the re-assessment order.

Analysis:
1. The petitioner sought a direction for the refund of ?56,85,580/- following an order dated 16.08.2016 for the assessment year 2009-2010. The petitioner, registered under the Haryana Value Added Tax Act, 2003, had initially faced a demand of the said amount via an ex-parte order dated 25.03.2013. Subsequently, upon appeal, the First Appellate Authority remanded the matter back to the Assessing Authority, leading to the order of 16.08.2016, which entitled the petitioner to the refund. Despite the application for refund made on 01.09.2016 and subsequent reminders, the Assessing Authority re-opened the assessment for the year 2012-2013 on 31.03.2016, resulting in an additional demand of ?10,31,849/- after adjusting the excess amount due for the assessment year 2009-2010.

2. The learned counsel for the petitioner, after realizing that the main relief sought in the writ petition for refund was no longer applicable due to the adjustment of the excess amount against the demand for the assessment year 2012-2013, sought to withdraw the writ petition. The counsel requested permission to withdraw the petition with liberty to file an appeal against the re-assessment order dated 03.01.2018. Consequently, the petition was dismissed as withdrawn, allowing the petitioner to avail the remedy of appeal as per the law.

3. In conclusion, the High Court dismissed the writ petition as withdrawn, granting the petitioner the liberty to pursue the appeal against the re-assessment order dated 03.01.2018. The judgment highlights the procedural aspect of seeking a refund, the implications of adjustments in assessments across different years, and the petitioner's right to appeal against adverse orders within the legal framework.