2023 (2) TMI 3

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..... FOR THE RESPONDENTS ORDER PER : HONOURABLE MRS. JUSTICE MAUNA M. BHATT 1. By this writ petition under Article 226 of the Constitution of India, the petitioner has prayed to issue direction to the respondents to forthwith grant outstanding refund amount of Rs.2,78,129/- for the year 2007-2008 along with proportionate interest. 2. The brief facts are: 2.1. The petitioner is engaged in the busi .....

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..... oner approached the respondent authorities by letter dated 21.5.2012 requesting to grant such refund. Multiple reminders were made to the respondent authorities requesting to grant adjustment of outstanding refund in such assessment. Respondent authorities however concluded all assessments under the VAT Act. Aggrieved by the action of the respondent authorities in not granting refund of Rs.2,78,12 .....

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..... nt Power Ltd. vs. State of Gujarat, Special Civil Application 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. He has received the instruction under letter dated 8.12.2022, that in case of present petitioner, no order of assessment/reassessment is framed/pending. The communication dated 8.1 .....

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