TaxTMI 
TaxTMI 
1997 (4) TMI 477
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....arh. 2.. For the assessment year 1993-94 petitioner filed quarterly returns and the assessment was finalised by Excise and Taxation Officer-cum-Assessing Authority, Faridabad (East) on November 7, 1996. During the course of assessment, petitioner produced bills which indicated that these goods were purchased after payment of tax. The total amount of purchases, where goods had suffered taxes were found to be for the value of Rs. 70,79,541. Rebate was allowed on the claim in this regard. There was tax deduction at the source which amount was adjusted and the petitioner became entitled to a refund of Rs. 1,89,056 as per the assessment order dated November 7, 1996, annexure P1, passed by the Assessing Authority. Refund voucher has to be sent a....
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....issued to you with date of validity with effect from March 1, 1994 indicates and as such, you were liable to be assessed to tax as unregistered dealer for the period from August 31, 1993 to February 28, 1994 under section 29 of the Act and were also prima facie liable to imposition of penalty provided under the said provisions of the Act. (ii) You have been allowed deduction in respect of purchase of goods made allegedly after payment of tax without obtaining certificates in form ST-14 covering the said purchase as was mandatory in terms of clause (i) of rule 24 of the Rules made under the Act, and as such, the deduction of Rs. 70,79,541 could not have been allowed to you." It has further been averred that since the assessment order annex....
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....unt due from him under this Act, either by a refund voucher or, at the option of the dealer by adjustment of the amount so paid against the amount due from him in respect of any other period: Provided that the assessing authority or a person appointed to assist the Commissioner under sub-section (1) of section 3, as the case may be, shall first adjust the amount to be refunded towards the recovery of any amount due, on the date of adjustment from the dealer and shall then refund the balance, if any. (2) Where an amount required to be refunded by the assessing authority to any person by virtue of an order issued under this Act is not so refunded to him within the period as may be prescribed, the dealer shall be entitled to interest at such....
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....ing rise to the refund is the subject-matter of the appeal or for the proceedings or any other proceedings under the Act are pending and the Assessing Authority or a person appointed to assist the Commissioner under sub-section (1) of section 3 as the case may be, is of the opinion that grant of refund is likely to adversely affect the recovery. He may withhold the refund and refer the case to the Commissioner for order. The orders passed by the Commissioner are final. 7.. In the present case, no order under section 44 has been passed. Simply issuance of notice under section 40 taking suo motu action to revise an order of assessment would not entitle the respondent-authorities to withhold the amount of refund. The Assessing Authority has a....