TaxTMI 
TaxTMI 
2017 (1) TMI 785
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....g to condone the delay of 258 days caused in preferring the Tax Appeal against the impugned judgment and order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad in Second Appeal No.359 of 2015, by which the learned Tribunal has held that the dealer is entitled to interest on refund of Rs. 2,90,624/- at the applicable rate. 2.00. Heard Mr.Hardik Vora, learned Assistant Government Pleader appearing on behalf of the State. Considering the averments made in the application in support of the prayer to condone the delay, we are of the opinion that the delay of 258 days has not been properly and sufficiently explained. There are vague averments that after receiving the judgement and order from the learned tribunal, opinion of se....
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....eafter to dismiss the appeal may, cause undue hardship and expenditure, cost of litigation etc. to the respondent respondent / dealer, we have called upon the learned Assistant Government Pleader to submit the case on merits. 4.00. From the impugned order passed by the learned tribunal, it appears that the issue is with respect to the interest on the refund of tax payable under the Gujarat Sales Tax Act / Gujarat Value Added Tax Act, which has arisen pursuant to the order passed by the learned appellate authority. As per the order passed by the learned first appellate authority, dealer is entitled to refund of Rs. 2,90,624/-, which was, in fact refunded, however, without interest. 5.00. Therefore, considering the provisions of the Guj....
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...."specified year" means - (i) the financial year commencing from the 1st April, 1993; (ii) the calendar year commencing from the 1st January, 1993; (iii) Samvat year 2049 commencing from the Kartak sud akam, or (iv) co-operative year commencing from 1st October, 1993, or (v) any such year thereafter (a) where an amount required to be refunded by the Commissioner to any person by virtue of an order of assessment under section 41 is not so refunded to him with in a period of thirty five days of the date of order, or (b) where an amount required to be refunded by the Commissioner to any person by virtue of any other order made under this Act is not so refunded to him within a period of ninety days of the date of the order, ....
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.... the said amount of tax from the date immediately following the date of the closure of the accounting year to which the said amount of tax relates till the date of payment of amount of such refund. Provided that where the dealer has paid any amount of tax after the closure of the accounting year and such amount is required to be refunded, no interest shall be payable for the period from the date of closure of such accounting year to the date of payment of such amount. (2) A registered dealer entitled to refund in pursuance of any order other than referred to under sub-section (1) or in pursuance of any order by any court, shall subject to rules, be entitled to receive, in addition to the refund, simple interest at the rate of six per ....