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TMI Blog2019 (8) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... kshi Deo, Advocate. O R D E R 1. On the previous date, the following order was passed:- "3. Learned counsel for the Respondent does not dispute that the suo motu review assessment order was issued without any notice to the Petitioner. This is clearly in teeth of the decision of this Court in S.L. Enterprises v. Commissioner of Value Added Tax. Further, the review was sought to be undertaken af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undertaken afresh, Mr. Shadan Farasat, learned Additional Standing Counsel for the Respondent sought time for instructions. 5. List on 9th August, 2019." 2. Learned counsel for the Respondent today, on instructions, states that they are not prepared to first refund of the amount due to the Petitioner as a condition for being permitted to issue a fresh show cause notice to the Petitioner propos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osition in law. Sub-section (4) of Section 38 has to be read with the provisions of subsection (3) of Section 38. By virtue of the latter provision, the refund had to be paid to the petitioner within two months from the date of the return furnished by him. No such notice under Section 59 requiring additional information had been issued during that period. Consequently, the subsequent purported iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said Act, albeit beyond the prescribed time, the refund was not payable, is not tenable." 4. This has been reiterated by this Court in its order dated 9th July, 2019 in Writ Petition (Civil) No.13500/2018 (M/s. Dhanpati Packaging v. Commissioner Trade and Taxes & Ors.) 5. In that view of the matter, the Court sets aside the impugned review order dated 4th July, 2018 passed by the VATO and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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