9911796707
TMI Blog2009 (4) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the petitioner is a Co-operative Society (for short, "Society "). It has turnover of Rs. 6,38,137.68 for the year 2006-07 and a turnover of Rs. 4,70,665 for the year 2007-08. A perusal of details of turnover of ten years is given in the annual report, which is annexure P9. The assessment for the year 2002-2003 in respect of the society was finalised on February 27, 2004 and the Assessing Authority created an additional demand of Rs. 1,49,69,527, under the Haryana General Sales Tax Act, 1973 (for brevity, "the Act") and Rs. 2,82,51,680, under the Central Sales Tax Act, 1956 (for brevity, "the CST Act"). The demand was created by rejecting the RD sales (sales made to registered dealers) and certain additions were also made to gross tur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). The Tribunal vide its order dated May 12, 2004 allowed the petitioner to pay the amount by depositing eight equal monthly instalments. The first instalment was to be paid on or before June 30, 2004. The order of the Tribunal was further challenged by the Society before this court in CWP Nos. 8887 of 2004 and 8888 of 2004. The financial position of the petitioner was pleaded to be extremely precarious. The writ petitions were dismissed on September 9, 2004. Even the instalments were not paid by the petitioner as per Schedule. It is pertinent to notice that the impugned order dated April 28, 2006 (P8) does not record any such reasons which have now been pleaded in the written statement. It would be profitable to read the impugned order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessing authority or a person appointed to assist the Commissioner under sub-section (1) of section 3, as the case may be, is of the opinion that the grant of the refund is likely to be adversely affect the recovery, he may withhold the refund and refer the case to the Commissioner for order. The orders passed by the Commissioner shall be final. (2) The period during which the refund remains so withheld shall be excluded for the purpose of calculation of interest under section 43." A perusal of the aforesaid provision shows that during the pendency of appeal or any other proceedings pending under the Act, the Commissioner may order withholding of refund by recording opinion that the grant of refund is likely to adversely affect the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the remand order was passed. In similar circumstances this court has quashed order withholding refund in the case of Sadhu Overseas v. State of Haryana [2008] 12 VST 19 (P&H); [2007] 30 PHT 582 and Ratti Woollen Mills v. State of Punjab [2007] 9 VST 105 (P&H); [2007] 29 PHT 566. It may be pertinent to point out that the order withholding refund of huge amount running into crores should not be mechanically passed and the authorities working under the Act are required to be sensitized that the enterpenures who have limited liquidity are likely to suffer in their business enterprise. If the business enterprise comes to a stand still it does not advance the interest of the Revenue because the State would stop earning revenue when the bus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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