Tax Refund Application Referred to Additional Commissioner for Review; Decision Due in One Month. The court directed the Deputy Commissioner Commercial Taxes to return the refund application for the year 2005-06 to the petitioner, who must then present ...
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Tax Refund Application Referred to Additional Commissioner for Review; Decision Due in One Month.
The court directed the Deputy Commissioner Commercial Taxes to return the refund application for the year 2005-06 to the petitioner, who must then present it to the Additional Commissioner State Taxes (Administration), Darbhanga. The Additional Commissioner is to consider the application within one month of receiving the judgment's certified copy, after hearing the petitioner. The court made no observations on the merits of the claim, and the writ petition was disposed of.
Issues Involved: Refund application for the year 2005-06, Jurisdiction of the officer to consider the application under the Goods and Services Tax regime.
Refund Application: The petitioner filed a refund application for the year 2005-06 before the Deputy Commissioner of State Taxes, Begusarai Circle, Begusarai in 2015. However, the application was kept pending, and an objection was raised regarding the officer's jurisdiction to consider the application. The officer designated to consider the refund application is now the Additional Commissioner State Taxes (Administration), Darbhanga, due to the upgradation of officers under the Goods and Services Tax regime.
Court's Decision: The Additional Commissioner State Taxes (Administration), Darbhanga was impleaded as an additional respondent. The Deputy Commissioner Commercial Taxes was directed to return the application to be produced before the Additional Commissioner State Taxes (Administration), Darbhanga. The application is to be considered, after hearing the petitioner, within one month from the date of production of the judgment's certified copy. The court clarified that no observations were made on the merits of the petitioner's claim, and the writ petition was disposed of.
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