9911796707
TMI Blog2023 (2) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... -assessment is pending at this stage, this writ petition is allowed with the direction to the respondents to grant the refund of Rs.13,82,437/- due as per the self-assessment return under the VAT Act for the year 2008-2009 along with statutory interest payable on such refund within a period of six weeks from the date of receipt of the writ of this order. Petition disposed off. - R/SPECIAL CI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te trade and commerce. It is duly registered under the VAT Act as well as under the Central Sales Tax Act, 1956 (hereinafter referred to as the CST Act ). It is case of the petitioner that as the tax rate on inputs was higher than output tax rate on inter-State sales under the CST Act and therefore the petitioner had unutilized input tax credit balance of Rs.13,82,437/- as per the return filed fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g finalized under Section 33 of the VAT Act, the petitioner made reminders vide letters dated 30.10.2015 and 18.6.2015 for grant of refund for the year 2008-2009. 2.2. A grievance petition under grievance cell committee was also filed but of no help. Even in the assessment of subsequent years, the petitioner requested to grant refund for the year 2008-2009 however, the same was not acceded to. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.16211 of 2018 decided on 15.4.2019. 5. On the other hand, learned AGP could not dispute the decisions relied upon by learned advocate for the petitioner. Upon instructions, he submitted that in the present case, no assessment is pending for the year 2008-2009. It is also not in dispute the issue has been squarely covered by the above referred two decisions in the case of Malhotra Graphics Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
