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2022 (7) TMI 606

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..... a sum of Rs.21,55,781/- along with interest due thereon @ 1.25% per month in terms of Clause (c) of Sub-Rule (8) of Rule 35 of the APVAT Rules - HELD THAT:- It is to be noted here that as per Section 38 (1)(a) of the APVAT Act, 2005, a refund is to be made within 90 days from the date of claim made by the dealer. As stated above, the claim was made nearly a year. But, no amount has been released .....

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..... and learned Government Pleader for Commercial Taxes, for respondent nos.1, 2, 3 & 5 and with their consent, the Writ Petition is disposed of at the admission stage. 2. The present Writ Petition came to be filed seeking a direction to the respondents to refund a sum of Rs.21,55,781/- along with interest due thereon @ 1.25% per month in terms of Clause (c) of Sub-Rule (8) of Rule 35 of the APVAT R .....

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..... an order on 25.03.2021, accepting the orders of refund of the amount for the period April, 2014 to June, 2017, for Rs.21,55,781/-. But, it is now alleged that no communication was received from the respondent no.4 with regard to refund of the amount, though nearly a year has lapsed from the said date. Challenging the inaction lead to filing of the present Writ Petition. 4. It is to be noted her .....

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