2017 (11) TMI 441

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....who appeared in this case: For the Petitioner(s): Mr. A.R. Madhav Rao, Mr. Rajat Mittal and Mr. Gaurav Singh, Advs. For the Respondent(s): Mr. S. Ganesh Sr. Adv. with Mr. Siddharth Dutta, Adv. CORAM:- S. RAVINDRA BHAT, J. (OPEN COURT) 1. This Court had heard the counsel for the parties. The petitioner's claim is that despite the directions of the Court, its refund claim on account of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he subject matter of previous writ petition being W.P.(C) 6510/2014 which resulted in a direction to the respondents to discharge the obligation of refund of the amount.   4. In these circumstances, it is contended that despite the finality of the Court directions, the respondent/VAT Department is continuing to harass the petitioner with several queries and has, in fact, passed further ord....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to it, renders inapplicable Section 10(5), where goods are sold at a loss in ordinary course of business. 8. The petitioner /dealer has contested the denial of refund for 2010-11 and 2011-12. The appeal is pending before VAT Tribunal. 9. Having regard to this position and taking note of the interpretation of Section 10(5) and interpretation of Rule 6A, Court is of the opinion that direction ....