9911796707
TMI Blog2018 (11) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent (s) : MR.PRANAV TRIVEDI, AGP (1) ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Petitioner deals in mobile handsets. For the year 2013-14, the petitioner had claimed refund of the VAT on the premise that the petitioner had sold the goods interstate. Out of the total refund claim of Rs. 9.72 crores, the authorities had granted provisional refund of Rs. 3.33 crores (round ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned judgment dated 08.05.2018, imposed a condition of predeposit of Rs. 55 lakhs. Since the petitioner was unable to do so, the said condition has been challenged in this petition. 3. Learned counsel for the petitioner contended that the provisional refund was granted after full verification of the record. The petitioner has produced voluminous evidence to establish actual movement of the goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 20 lakhs with the respondent authorities latest by 30.11.2018 and further furnish a bank guarantee of a similar amount which will be kept alive till the First Appeal is disposed of. Subject to fulfillment of these conditions, the petitioner's First Appeal before the Commissioner is revived. The impugned order of the VAT authority would stand reversed so also that of the First Appellate Au ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
