2017 (5) TMI 590

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....bbar, Advocates   Respondents Through: Mr. Siddharth Dutta, Advocate O R D E R  1. The Petitioner's refund application for the 4th quarter of 2013-14 has been pending with the Respondent DVAT Department since 24th June, 2014. The present petition was filed on 4th March, 2017 and notice was issued on 7th March, 2017. On that date, this Court was not informed by the counsel for th....

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....ge the amount of ITC verified is Rs. 97,239/- allowed. Rest of amount of Rs. 1,28,900/- is disallowed. On analyzing 2A of the dealer for 4th Qtr 2013-14 up to the 4th stage the amount of ITC verified is Rs. 3,217/- allowed. Rest of amount of Rs. 1,81,646/- is disallowed. A part from this registration of M/s Sharda Enterprise (07810471786) was cancelled W.E.F.12-12- 2013. Therefore, ITC to tune of ....

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....edure set out for that purpose under the DVAT Act. 5. The Court, therefore, has no hesitation in hereby setting aside the notice of default assessment of tax, interest and penalty dated 3rd February 2017 under Sections 32 and 33 of the DVAT Act and the consequential 'Adjustment Order' of the same date. 6. The Court therefore directs that the refund amount in the sum of Rs. 1,97,494/-....