Refund Claim Rejection Under JVAT Act 2005 Questioned; Needs Assessment to Verify Validity of Cross-State Transaction.

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....Refund - the rejection of claim for refund only on the ground that there is no provisions under the JVAT Act, 2005 for entertaining such a claim is not sustainable in law. Whether the contention of the petitioner that the entire sale transaction originated in a different State after payment of central sales tax amount and there was no sale transaction originating within the State of Jharkhand for the respondent to retain the amount so deposited is a matter of verification upon assessment. - HC....