2017 (5) TMI 1063

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tes O R D E R CM 18989/2017 (exemption) Allowed, subject to all just exceptions. W.P.(C) 4356/2017 1. Issue notice to the Respondents. Mr. Shadan Farasat, Advocate appears and accepts notice on behalf of the Respondents. 2. These kind of petitions on account of delay on the part of the Respondent DVAT Department in granting refund have flooded this Court. On a daily basis the Court keeps pas....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d claim that is long overdue. 5. Yet, it has made no difference. Respondent No.2 the Value Added Tax Officer (VATO) of Ward 49, instead of processing the above refunds, considered it appropriate to issue, for the first time, the notices of default assessments of tax and interest dated 17th December, 2016 under Section 9 (2) of the Central Sales Tax Act (CST Act) for the first, second, third and f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Court is left with the distinct impression that the Respondent DVAT Department is uncaring for the settled legal position explained in several decisions of this Court holding that the pendency of a refund claim should not be viewed as an opportunity to create a fresh demand. The VATOs appear to be in a world of their own without any regard for law. The result is that on a daily basis this Court ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gation of processing the refund claim in accordance and within the time stipulated for that purpose under the DVAT Act. The Court, therefore, has no hesitation to quash the default assessments of tax and interest dated 17th December, 2016 under Section 9 (2) of the CST Act and the default assessment of penalty dated 10th January, 2017 under Section 33 of the DVAT Act. 10. The refund orders will b....