2017 (7) TMI 1125 - HC - VAT and Sales Tax

High Court commends progress in tax refund cases backlog, stresses on staffing

M/s. SHIV BHOLE SALES CORPORATION Versus COMMISSIONER OF DELHI VALUE ADDED TAX AND ANR.

M/s. SHIV BHOLE SALES CORPORATION Versus COMMISSIONER OF DELHI VALUE ADDED TAX AND ANR. - TMI Issues:1. Substantial reduction of refund cases pending before the GNCTD.2. Direction to fill vacancies in various cadres within the GNCTD.Analysis:1. The High Court analyzed the affidavit filed by the GNCTD, which highlighted a significant reduction in the number of pending refund cases. The affidavit included a detailed tabular statement showing the year-wise breakup of cases, indicating a decrease in the backlog of cases over the years. For instance, the total backlog cases reduced from about 1.48 lakh cases to 31,174 cases by 2014-15. The court noted a positive trend in the reduction of pending cases, even for the current years 2015-16 and 2016-17, suggesting a stabilization in the handling of refund cases.2. The Court clarified the purpose behind its earlier order directing the GNCTD to fill vacancies in various cadres, emphasizing the need for appropriate staffing in VAT and other departments. The order aimed to ensure that the required staff and officers are available to manage the posts effectively. Any disputes related to the recruitment process were to be resolved in accordance with the law. A specific application related to this issue was disposed of with these directions, emphasizing the importance of proper recruitment procedures within the GNCTD for efficient functioning. The court set a date for further directions on the matter, indicating ongoing oversight to ensure compliance and effective resolution of pending issues.