2015 (12) TMI 181

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.... Adv JUDGMENT Ajay Kumar Mittal, J. 1. In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ in the nature of mandamus directing the respondents to refund the excess ITC to the petitioner in terms of order dated 29.10.2014 (Annexure P-2) passed by respondent No.2 along with all consequential benefits. 2. As per....

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....he basis of its quarterly VAT returns on Form VAT-29. As per Rule 52(10) of the Punjab Value Added Tax Rules, 2005, the refund is to be issued within a period of sixty days from the date of submission of application for refund. However, no refund was made to the petitioner within six days which has expired on 15.7.2013. The case of the petitioner was selected for assessment under Section 29(2) of ....

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....tion dated 21.8.2015 (Annexure P- 4), but no response has been received till date. Hence, the present writ petition. 3. Learned counsel for the petitioner submitted that for the relief claimed in the writ petition, the petitioner has submitted an application dated 28.1.2015 (Annexure P-3) followed by another application dated 21.8.2015 (Annexure P-4) to respondent No. 4, but no action has so fa....