2021 (3) TMI 287 - HC - VAT and Sales Tax

Refund claim - concessional sale against C forms - Bogus forms - HELD THAT - The matter has since been listed before the Joint Registrar on several dates between 14th October, 2019 and 22nd January, 2021, however the Petitioner or the counsel for the Petitioner have not appeared on any of the said dates. Furthermore, despite directions, rejoinder to the reply has also not been filed. Today again there is no appearance on behalf of Petitioner. It appears that the Petitioner is not interested in pursuing the matter - the petition is dismissed in default.

Summary

The Petitioner sought refund of Rs. 1,14,72,472 for the period 2015-16 and 2016-17. The Court directed the Respondent to process the refund application, but the Petitioner did not appear for hearings. The Petition was dismissed in default.