2019 (8) TMI 1015

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hadan Farasat, Assessee and Ms.Rudrakshi Deo, Advocate. O R D E R 1. On the previous date, the following order was passed:- "3. Learned counsel for the Respondent does not dispute that the suo motu review assessment order was issued without any notice to the Petitioner. This is clearly in teeth of the decision of this Court in S.L. Enterprises v. Commissioner of Value Added Tax. Fur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as a condition for permitting the above exercise to be undertaken afresh, Mr. Shadan Farasat, learned Additional Standing Counsel for the Respondent sought time for instructions. 5. List on 9th August, 2019." 2. Learned counsel for the Respondent today, on instructions, states that they are not prepared to first refund of the amount due to the Petitioner as a condition for being permit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d that it had been received by the petitioner, it would not change the position in law. Sub-section (4) of Section 38 has to be read with the provisions of subsection (3) of Section 38. By virtue of the latter provision, the refund had to be paid to the petitioner within two months from the date of the return furnished by him. No such notice under Section 59 requiring additional information had be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the respondents that because of issuance of notice under Section 59 of the said Act, albeit beyond the prescribed time, the refund was not payable, is not tenable." 4. This has been reiterated by this Court in its order dated 9th July, 2019 in Writ Petition (Civil) No.13500/2018 (M/s. Dhanpati Packaging v. Commissioner Trade and Taxes & Ors.) 5. In that view of the matter, the Court sets....