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TMI Blog2025 (4) TMI 1316X X X X Extracts X X X X X X X X Extracts X X X X ..... plementary Nutrition Food, having its manufacturing unit at Bokaro, for which it was duly registered as dealer under the Jharkhand Value Added Tax Act, 2008 (in short 'JVAT Act'). The petitioner filed its monthly Returns for the period 2017-18 as also the quarterly Returns and Annual Return under the JVAT Act, 2005 for the period from April, 2017 to June, 2017 and deposited applicable tax vide different Challans, issued on different dates. An assessment proceeding was initiated by the 4th Respondent on 25.03.2018, in which the Petitioner participated and submitted all the requisite documents and returns. However, an assessment order dated 25.04.2019 (Annexure 2 of the writ petition) was passed by the Assessing Authority, by enhancing 30% of the sales, merely on the basis of assumptions and presumptions. The aforesaid assessment order was challenged by the Petitioner before the Court of Commissioner, Commercial Taxes, Jharkhand, Ranchi being Revision Case No. CC(S) 518/2019, who, after hearing the petitioner, vide revision order dated 26.09.2019 had remanded the matter back to the Assessing Authority for passing the fresh order. 3. Pursuant to the remand, Assessing Authority initia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid submissions made by the Respondent Department, this Court vide Order dated 22.03.2023 (Annexure-6 of writ petition), had disposed of the aforesaid writ petition, relegating the Petitioner to approach the 4th Respondent with an application for claim of interest on the principal amount of refund, which shall be decided in accordance with law and liberty has been granted to the petitioner to approach this court if aggrieved with order on the claim for interest on refund amount. 6. After disposal of the aforesaid writ petition, the petitioner vide application dated 10.04.2023 (Annexure-7 of the writ petition) had made application for claim of interest on the refund amount, calculating therein the total interest amount to the tune of Rs. 72,14,351/- to be paid to the Petitioner for delay of total 826 days in refund of the principal amount of Rs. 3,54,21,551/. When no action was taken by the 4th Respondent on the aforesaid application dated 10.04.2023, the Petitioner constrained to file a contempt application being Cont. Case (Civil) No. 611 of 2023 before this Court, for non-compliance of the order dated 22.03.2023 passed by this Court in W.P.(T) No. 3236 of 2022. Durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st (1) A registered dealer entitled to refund in pursuance of any order under this Act (including assessment under Section 35, Section 36 or Section 37) or in pursuance of any order by any Court, shall be entitled to receive, in addition to refund, simple interest at the rate of six percent per annum for the period commencing after ninety days of the application claiming refund in pursuance to such order till the date on which the refund is granted." Further, Rule 19 (2) (a) of the Jharkhand Value Added Tax Rules, 2006, prescribe as under: "19(2)(4) The claim for refund under Section 52 of the Act, shall be made by a VAT dealer in Form JVAT 206, within ninety days from the date of receipt of excess demand notice." From perusal of the aforesaid Sections 52 and 55 of the JVAT Act, 2008, read with aforesaid Rule 19 (2) (8) of the Rules, it will appear as under: (i) Order of refund shall be under Section 35, Section 36 or Section 37 of the Act or in pursuance of any order by any court. (ii) Claim for refund shall be made in Form JVAT 206, within ninety days from the date of receipt of excess demand notice. (iii) Interest shall be @ 6% p.a, which shall be accrued after ninety ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he other-hand, Mr. Mehta would submit that the interest has accumulated over a period of five years i.e. for the years 2016-2017; 2017-2018; 2018-2019; 2019-2020 and 2020-2021. The amount paid towards interest is only for the year 2020-2021. The total amount even as per the calculation of the State as submitted before this Court by way of a Chart comes to Rs. 1,23,39,376-16ps [Rupees One Crore Twenty Three Lac Thirty Nine Thousand Three Hundred Seventy Six And Sixteen Paisa] towards interest from the year 2016 till 09.09.2021. In such circumstances, Mr. Mehta would submit that as on date an amount of Rs. 96,86,040/- [Rupees Ninety Six Lac Eighty Six Thousand Forty Only] is due and payable towards interest. 10. The calculation in the form of a Chart placed on record by the learned Government Pleader tallies with the Chart produced by the writ-applicants at Page-245 of the paper-book. This Court in its order dated 17.08.2021 recorded that an amount of Rs. 4,47,16,002/-is payable towards interest i.e. towards outstanding differential VAT amount of 0.5% for the 62 invoices issued by the writ-applicant no.1 Firm arising from the agreement dated 03.02.2010. However, the litigation can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication of refund. The aforesaid contention of the Revenue is not correct on facts and is also untenable on two folds. Firstly, "Refund application" was first submitted online 16.09.2020 (Annexure-5 of writ petition) by the Petitioner claiming refund of Rs. 3,54,21,551.00. Secondly, in the letter dated 05.07.2024 (Annexure-A to the counter affidavit), it is mentioned that in view of the orders passed by Hon'ble Apex Court in Suo Moto Writ Petition (C) No. 3 of 2020) the period from 15.03.2020 to 28.02.2022 is excluded while calculating interest amount; is misconceived and not tenable in the eye of law. 14. At this stage, it is relevant to indicate that the order dated 10.01.2022 passed by Hon'ble Apex Court in Suo Moto Application the limitation exemption was with regard to instituting quasi or quasi-judicial proceedings and the same was extended; whereas in the instant case of the Petitioner neither any proceedings were to be instituted nor it relates to judicial or quasi-judicial proceedings. Even otherwise, the Central Board of Indirect Taxes, New Delhi has clarified in the Circular no. 157/13/2021-GST dated 20.07.2021 that 'The Tax authorities can continue to hear and dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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