2025 (2) TMI 661 - HC - GST

Refund adjustments between VAT and GST regimes - prayer for appropriate modification of the judgment and order - HELD THAT - It is not disputed by the respondents/revenue that there is no mechanism for refund of the amount which was collected from the assessee during the VAT regime after coming into force of the G.S.T. regime. The judgment and order dated 18th January 2013 is modified by directing the respondent authorities to refund the amount which is lying with the department alongwith interest as ordered by the Hon ble Division Bench less the amount which has already been adjusted and such refund shall be effected within 12 weeks from the date of receipt of server copy of this order. The review application is disposed of.

Summary

The Calcutta High Court, in a review application by Aparnaa Sarees Private Limited, addressed the issue of refund adjustments between VAT and GST regimes. The court noted the absence of a mechanism for refund post-GST implementation. Consequently, the court modified the previous order, directing the authorities to refund the remaining amount with interest, deducting the adjusted sum, within 12 weeks. The review application was disposed of without costs, and parties can obtain a certified copy promptly upon completing formalities.