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of The HC set aside the refund rejection order dated 11.3.2024 and allowed the petition. The court held the respondent's rejection constituted jurisdictional error and an impermissible time-barred re-assessment under the Act, noting deemed self-assessment under Section 29(3) and expiry of the five-year assessment period under Section 33. The HC directed respondents to admit and consider the petitioner's statutory VAT audit reports, TDS reconciliation, treasury vouchers, challans and certificates, and to process and grant the refund due for VAT years 2006-07 to 2013-14. The court also recorded that respondents' conduct amounted to vexatious and bad-faith litigation.
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