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TMI Blog2021 (12) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... f the challan No. 0510133290920160000156 dated 29th September, 2016 to be reflected as for the 2nd quarter of 2016-17 instead of 2nd quarter of 2015-16; b) issue an appropriate Writ, direction or order in the nature of mandamus commanding the Respondent to accept the returns for the 2nd quarter of 2016-17; c) issue any other Writ, order or direction as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case." 2. Learned counsel appearing for the Petitioner submits that in respect of 2nd quarter of 2015-2016, i.e. 01.07.2015 to 30.09.2015, Petitioner had filed its returns on 31.03.2017. The VAT liability for the said period was Rs. 7,87,038/- whereas liability under the CST Act was Rs. 37,381/-. Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counter affidavit that the Petitioner can claim the refund amount by filing Form DVAT-21 for the excess payment and insofar as filing of returns of 2nd quarter of 2016-2017 is concerned, the same shall be allowed as per provisions of Section 86(9) of DVAT Act, 2005, on payment of due penalty for failing to furnish returns by the due date. It is submitted that the Petitioner cannot accept the remedy suggested by the Respondent for the reason that if the aforesaid amount of Rs. 2,58,912/- is refunded and a fresh challan is issued for the period 01.08.2016 to 31.08.2016, then the same would attract penalty, interest, etc. and cast a stigma on the Petitioner, who is a regular tax payee without a default. It is for this reason that the Petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Court as this would entail a complicated procedure requiring the Petitioner to prefer an application for refund of Rs. 2,58,912/-. Respondent would be thereafter required to pass an order of refund in favour of the Petitioner. After getting the refund, Petitioner would have to deposit the said amount for the period 01.08.2016 to 31.08.2016, for which the tax stands deposited. This may also entail imposition of penalty under Section 86(9) of the DVAT Act. Imposition of penalty is called for where the assessee fails to furnish returns by the due date, which is not the position in the present case. Admittedly, Petitioner has deposited the requisite tax for the relevant quarter of the assessment period but has inadvertently mentioned the wr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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