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    <title>2012 (11) TMI 1044 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Refund under the Haryana Value Added Tax Act can be withheld only by a reasoned written order showing the statutory conditions for adverse impact on recovery; a mechanical order stating that proceedings are pending is unsustainable and liable to be set aside. Where refund is not issued within the prescribed period under the refund provisions and rule 41(4), statutory interest at one per cent per month accrues from the expiry of sixty days after the assessment order until payment. The availability of an appeal does not bar writ relief against a jurisdictionally defective, non-speaking order contrary to natural justice, so the refund and interest were directed to be released.</description>
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    <pubDate>Tue, 20 Nov 2012 00:00:00 +0530</pubDate>
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      <description>Refund under the Haryana Value Added Tax Act can be withheld only by a reasoned written order showing the statutory conditions for adverse impact on recovery; a mechanical order stating that proceedings are pending is unsustainable and liable to be set aside. Where refund is not issued within the prescribed period under the refund provisions and rule 41(4), statutory interest at one per cent per month accrues from the expiry of sixty days after the assessment order until payment. The availability of an appeal does not bar writ relief against a jurisdictionally defective, non-speaking order contrary to natural justice, so the refund and interest were directed to be released.</description>
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