9911796707
TMI Blog2012 (1) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner. The only conclusion that follows is that the amount which was withheld by the respondent was beyond jurisdiction. Once that is so, the assessee was entitled to refund along with interest after the expiry of the period of 60 days from the date the appellate authority decided the appeal in favour of the petitioner, i.e., August 31, 2010. As per stand of the State, the amount has already been released to the petitioner. Under the circumstances, WP disposed of by directing the State to pay the interest on the amount of refund in accordance with law within two months from the date of receipt of a certified copy of the order. - CWP Nos. 12544, 14972 of 2011 - - - Dated:- 31-1-2012 - KUMAR M.M. AND AJAY KUMAR MITTAL, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in withholding the refund and passing order dated July 22, 2011 (annexure P5 in CWP No. 14972 of 2011) as the essential ingredients, i.e., filing of an appeal and that the interest of the revenue was to be safeguarded by withholding has not been recorded in the said order. Learned counsel for the petitioner has placed reliance upon a Division Bench judgment of this court in Jai Bharat Trading Co., Near Anaj Mandi, Kapurthala through one of its partners Shri Om Parkash son of Late Shri Bhagat Ram v. State of Punjab [2006] 147 STC 19 (P H) ; [2006] 27 PHT 341 (P H) in support of his submission. 5. On the strength of the submissions made above, prayer was made for quashing of the order, annexure P5. 6. The learned State counsel, howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The reliance of the respondents on the order dated December 6, 2006 (R1), passed under section 12(6) of the 1948 Act is wholly misplaced because the aforementioned order lacks complete application of mind and the primary requirements of section 12(6) of the 1948 Act remains unsatisfied. The aforementioned provision is reproduced hereunder for ready references: 'Where an order allowing refund is the subject-matter of an appeal or further proceedings or where any other proceedings under this Act are pending and the Assessing Authority is of the opinion that the refund is likely to adversely affect the recovery, the Assessing Authority may withhold the refund and refer the case to the Commissioner whose order shall be final'. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as cash security, the State was duty-bound to refund the same when the appeal had been decided in favour of the petitioner. The only conclusion that follows is that the amount which was withheld by the respondent was beyond jurisdiction. Once that is so, the assessee was entitled to refund along with interest after the expiry of the period of 60 days from the date the appellate authority decided the appeal in favour of the petitioner, i.e., August 31, 2010. As per stand of the State, the amount has already been released to the petitioner. Under the circumstances, CWP No. 12544 of 2011 is disposed of by directing the State to pay the interest on the amount of refund in accordance with law within two months from the date of receipt of a certi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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