2020 (7) TMI 552

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.... The case on hand pertains to the assessment year 2008-2009. It is seen from the records that the assessing authority had to refund a sum Rs. 1,14,89,741/- 3. The petitioner's counsel draws my attention to Form-P dated 12.10.2011 issued by the first respondent herein. The said Form-P reads as follows:- 4. The petitioner's counsel also pointed out that as per Section 42(5) of the Tamil Nadu Value Added Tax Act 2006, the refund amount has to be disbursed within a period of 90 days. Section 42(5) of the said Act is as under:- "42(5) Where the tax paid under this Act is found to be in excess on assessment or revision of assessment, or as a result of an order passed in appeal, revision or review, the excess amount shall be....

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....2008-2009 is available with the 1st respondent but the huge amount involvement of the department. Hence the Deputy Commissioner(CT) and Joint Commissioner(CT) shall be verified the assessment file and the above said refund details and then immediately approved and given the refund amount to the petitioner. 10. It is also submitted that the 1st respondent has asked refund and arrears details from the 3rd respondent office. Regarding the refund, the processes are going on the department. The 1st respondent is taking all steps for further proceedings for refund to the petitioner. But the some more time is requirement of the Department for such proper enquiry and verification of records and assessment file of the petitioner." 7. Whe....