9911796707
TMI Blog2021 (9) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... enging an order passed by the respondent No.5 in furtherance of the directions issued by this Court dated 12.01.2021 passed in W.P(C) No.598 of 2020. [2] Brief facts are as under: The petitioner is a private limited company and is engaged in manufacturing different types of UPVC pipes and fittings, HDE Coil pipes etc. for which the petitioner has established a manufacturing unit at Agartala in the year 2013. The State of Tripura had framed a scheme called "Tripura Industrial Incentives Promotion Scheme, 2012 (hereinafter to be referred to as the 'said scheme') which scheme envisaged grant of certain incentives in the form of subsidy to specified industries set up on or after 01.04.2012. The subsidy or rebate would be equal to the net amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reason for not applying for the refund of the taxes was that the VAT department had not issued necessary certificate of payment of VAT. Without filing such copies along with refund application the petitioner could not have asked for refund. According to the petitioner thus it was on account of delay and default on part of one department of the Government that he was prevented from filing refund applications in time. 5. The respondents have filed reply taking a stand that under the scheme there is no provision for extension of time for making refund application and in any case, the petitioner had not made out any grounds for extension of time or condonation of delay while making the application for refund. 6. It is not in dispute t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petition is disposed of with following directions: The District Industrial Centre shall consider the petitioner's further representations both dated 13.07.2020 copies of which are produced at Annexure-9 to the petition and the contents thereof. If it is found that the petitioner is correct in contending that the refund applications were delayed on account of non-issuance of certificate of payment of tax by the VAT authorities, its applications for refund shall be entertained and examined on merits and refund to the extent payable be released. If, on the other hand, the authority comes to the conclusion that delay in making the applications could not be attributed to the delay in issuance of the VAT payment certificates by the concerned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the conclusion he held that the submission of the petitioner that the refund applications were delay due to non-issuance of the certificate by the concerned Sales Tax authorities cannot be accepted. [5] The impugned order suffers from proper understanding of the order of the Court dated 12th January, 2021 and also suffers from lack of proper analysis of the provisions of the scheme. While disposing of the writ petition by the said order dated 12th January, 2021 we had made certain significant observations. We had observed that the petitioner's applications for refund cannot be held to be delayed on account of one department of the government not furnishing tax paid certificates in time. In essence therefore, the purpose was to allow the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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