2017 (6) TMI 255

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....r, Advocate O R D E R 1. Despite several orders of the Court including 25th April, 2017 in W.P. (C) 3502 of 2017 (I Smart Mobile Technology Private Limited vs. Commissioner of VAT) holding that the pendency of a refund application should not be viewed by the DVAT Department as an opportunity to create a further demand, that is precisely what the Assistant Value Added Tax Officer (AVATO) has ....

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....er, learned counsel for the DVAT Department informs the Court that on 22nd May, 2017 the AVATO, issued a notice of default assessment of tax and interest under Section 32 of the DVAT Act creating a demand of Rs. 1,66,625/- by invoking Section 9(2)(g) of the DVAT Act. Creation of such a demand when refund is overdue is clearly contrary to the aforementioned order of this Court in I Smart Mobile Tec....

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....refund order be issued by the DVAT Department in respect of the Petitioner's claim for the period in question within four weeks from today. Within one week thereafter, the refund amount together with interest payable thereon will be deposited directly in the Petitioner's account by the DVAT Department. 8. The Court further directs that the DVAT Department will abide by the above timeline. I....