Court Orders Tax Refund Due to GVAT Act Non-compliance; Authorities Failed to Issue Assessment Since 2014.

Refund - Seeking return the amount of tax collected from the different parties during the said period of assessment - since 2014, the respondent authorities have not issued any assessment order after serving notice of provisional assessment in the prescribed form. Even no notice has been issued by the respondent authorities invoking provisions of Section 8A(a) of Section 34 of the GVAT Act, 2003. - The writ applicant is entitled to get the refund of amount. - HC .....

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