2020 (11) TMI 510 - HC - VAT and Sales Tax

Refund of amount deposited as pre-deposit - Proceedings under Delhi Sales Tax Act, 1975 - HELD THAT - This petitioner preferred the refund application which is at Annexure P-5 to the memo of this writ petition. Thereafter, representations was also made before the Commissioner of State, GST, for refund (Annexure P-6). These refund applications have not been scrutinized and decided by the respondent, and therefore it is submitted by learned counsel for the petitioner that suitable directions be given to concerned respondent-authority to decide the refund application in accordance with law, rules and regulations within a time bound schedule, and make the required payment along with statutory interest. Respondent no. 2 is directed to decide the application for refund of the amount along with statutory interest, which is at Annexure P-5 to the memo of this writ petition, in accordance with law - petition disposed off.

Summary

Issues:
Refund of pre-deposit amount under Delhi Sales Tax Act, 1975.

Analysis:
The petitioner sought a writ of mandamus for the refund of ?10,00,000 along with interest, which was deposited as a pre-deposit during the appeal hearing. The appeal was made against an assessment order under the Delhi Sales Tax Act, 1975. The appellate authority allowed the appeal and remanded the matter in 2011. Following the remand, a fresh assessment order was passed in 2012, resulting in the petitioner's liability being 'Nil.' The order indicated that the deposited amount should be refunded upon proper application. The petitioner indeed applied for a refund, but the application and subsequent representations were not decided by the respondent. The petitioner's counsel requested directions for the timely decision on the refund application and the payment with statutory interest. The court, after considering the facts and circumstances, directed the respondent to decide on the refund application along with statutory interest expeditiously, preferably within four weeks, in compliance with relevant laws, rules, and regulations. The writ petition was disposed of with these directions.