2015 (4) TMI 900

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....br>CST, VAT & Sales Tax<br>Ramesh Kumar Datta And Anjana Mishra,JJ. For the Appellant : Mr Rakesh Kumar Singh For the Respondent : Mr Vikas Kumar, AC to PAAG ORDER (Per: Honourable Mr. Justice Ramesh Kumar Datta) Learned counsel for the petitioner is permitted to add the Deputy Commissioner of Commercial Taxes, Biharsharif Circle, Nalanda and the Joint Commissioner, Commercial Taxes....

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....da. The Deputy Commissioner issued notices on 13.12.2014 to the petitioner for producing certain evidences, including chalan, cheque number/date as also contract agreement, purchase invoice and expenses made on labour and other expenses and upon the petitioner's failure to produce the same, he has rejected the applications for refund by his order dated 29.12.2014. All that has been done even after....

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....e only thing that could have been verified by the Department regarding the same would be regarding their genuineness and that they were not forged documents. From a consideration of Rule 43 of the Bihar Value Added Tax, 2005, it is evident that in case the amount of refund exceeds to Rs. 50,000/-, the application for refund has to be made before the Joint Commissioner and not before any lower a....