2020 (12) TMI 751 - HC - VAT and Sales Tax

Petitioner's Tax Adjustment and Refund Directive under VAT to GST Transition

The court directed the petitioner to appear before the concerned department to ensure the adjustment of the tax deducted and the refund of the amount due ... Remission of amount of tax deducted at source from the bills of the petitioner under the repealed Bihar Value Added Tax Act, 2005 - refund of amount of tax deducted source from the bills of the petitioner after the coming into force of the Act with appropriate interest thereon - restoration of registration cancelled under the Act for failure to pay the amount of tax under the Act for the period 01.07.2017 to 31.03.2018 - HELD THAT:- The issue can best be resolved with the petitioner appearing before the respondent no. 2, who shall, after ascertaining the information from all departments/sources, ensure passing of appropriate directions for adjustment of the tax deducted under various Statutes and refund of the amount, due and admissible, in accordance with law. Such deduction, adjustment and refund has to be in terms of the Bihar Value Added Tax Act/Bihar Goods and Service Tax Act. The petitioner are directed to appear before the respondent no. 2, namely, Road Construction Department through its Secretary having its office at Vishweshwaraiya Bhawan, Bailey Road, Patna on 28th December, 2020 at 10:00 A.M. - Petition stands disposed of. Issues involved:1. Relief sought for the remittance of tax deducted at source under the repealed Bihar Value Added Tax Act, 2005 after the Bihar Goods and Service Tax Act, 2007 came into force.2. Restoration of registration canceled for failure to pay tax under the Act.3. Granting of any other relief entitled to the petitioner.Analysis:1. The petitioner sought relief for the remittance of tax deducted at source under the repealed Bihar Value Added Tax Act, 2005, after the Bihar Goods and Service Tax Act, 2007 came into force. The court directed the petitioner to appear before the concerned department to ensure the adjustment of the tax deducted and the refund of the amount due and admissible. The directions for adjustment and refund were to be in accordance with the Bihar Value Added Tax Act/Bihar Goods and Service Tax Act. The petitioner was instructed to appear before the Road Construction Department through its Secretary for further proceedings.2. The issue of the restoration of registration canceled for failure to pay tax under the Act was also addressed in the judgment. The court directed the petitioner to appear before the concerned authority for resolution. The court emphasized the need for timely resolution of the matter, considering the period in question (2017-2018). The petitioner was given a deadline for appearance and subsequent actions, ensuring that necessary orders were passed and refunds, if any, were disbursed within specified timelines.3. In addition to the specific reliefs sought, the judgment also allowed for the granting of any other relief to which the petitioner might be entitled. The court disposed of the petition and any interlocutory application related to the case. The petitioner's statement regarding the claim for interest upon the refund, subject to timely disbursement, was accepted and recorded. Overall, the judgment provided a comprehensive direction for the resolution of the issues raised by the petitioner, ensuring adherence to relevant tax statutes and timelines for actions and disbursements.