TaxTMI 
TaxTMI 
2014 (2) TMI 960
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....ishing products, including carpets, durries, fabrics, plastic articles, lamps, soft toys etc. The petitioner had, during the course of VAT proceedings filed objections to the Assessing Officer's (AO's) determinations. These objections were not decided in eight months' time as required by the relevant statutory provision. Therefore, the petitioner, basing upon the previous order of the VAT Tribunal in Behl Construction successfully argued that if the objections are not decided by the Objection Hearing Authority (OHA) within eight months they are deemed to have been allowed. The Tribunal accepted that argument and directed refund of amounts claimed. The VAT Department's appeal to this Court was rejected on the ground that it was preferred aft....
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.... on account of the orders passed by the Tribunal whereas the balance amount is in respect of the refund claims which ought to have been decided within the period of one month as prescribed under section 38 (3)(a)(i) of the said Act. The learned counsel for the petitioner has placed reliance on a decision of a Division Bench of this court in the case of Swarn Darshan Impex (P) Ltd. v. Commissioner, Value Added Tax & Anr: in W.P(C) No. 3817/2010 decided on 03.06.2010, wherein it was held as under:- "13. In any event, even if we assume that the said notice was issued by the respondents and that it had been received by the petitioner, it would not change the position in law. Sub-section (4) of Section 38 has to be read with the provisions of ....
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....ey had raised demands equivalent to the refunds claimed vide four separate default assessment order Nos. 1539-1542, all dated 23.02.2007. According to the petitioner these default assessment orders were time barred. Anyhow, the fact of the matter is that the Tribunal has set aside these demands and has ordered accordingly. The consequence of which would be that the refund claims of the petitioner were to be allowed as prayed for. Despite this the respondents have not paid the refund amounts. Going through the provisions of the statute it becomes clear that the refunds are to be paid promptly and the decisions are to be taken as per the time schedule prescribed in the Act. Unfortunately, the Revenue has not followed the said time schedule a....