2019 (11) TMI 898

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.... the refund of payment of Rs. 3,06,20,124/ (Rs. Three crore six lacs twenty thousand one hundred and twenty four only) with interest as due upto 30.06.2017. 2. On 10.09.2019, the Additional Advocate General Punjab was directed to ascertain factual position with regard to inter alia claim made in the writ petition. On 24.09.2019, on behalf of the State of Punjab, more time was sought to file reply. 3. Reply by way of affidavit of Balwinder Singh, Assistant Excise and Taxation Commissioner, Patiala on behalf of respondents No.1 to 4 has been filed in the Court today and the same is taken on record. 4. Learned counsel for the petitioner has contended (based on averments made in the writ petition) that the petitioner-Firm is a governme....

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....above concerned departments kept on deducting the VAT on the whole bill payment amount. Respondents No.5 & 6 i.e. PSPCL and PSTCL deposited the TDS (tax) to the tax departments i.e. respondents No.2 & 3. Therefore, the excess amount, which is deducted as VAT on the entire bill amount in excess of the material supplied is liable to be refunded to the petitioner- Firm. Still further, it is the case of the petitioner that after deducting the VAT and other taxes, the remaining refund amount for eight years comes around Rs. 3,06,20,124/ (Rupees Three crore six lacs twenty thousand one hundred and twenty four only), which the petitioner claims, be refunded without any further delay. 5. In the short reply filed on behalf of respondents No.1 to ....

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....ssessed vide order dated 04.11.2019 - 3 2011-12 Assessed Assessed vide order dated 10.11.2018 - 4 2012-13 Assessed Assessed vide order dated 04.11.2019 - 5 2013-14 Assessed Assessed vide order dated 04.11.2019 - 6 2014-15  Initiated To be finalized by 31.12.2019 Notice issued and served. Now fixed for 18.11.2019 7 2015-16 to 2016-17 Initiated To be finalized by 31.12.2019 Notice issued and served. Now fixed for 18.11.2019 6. From the chart reproduced above, it is evident that assessments for the years 2009 till 2014 i.e. five assessment years, have been finalized vide various orders, three of which are dated 04.11.2019. It has further been averred in the c....