TaxTMI 
TaxTMI 
2022 (3) TMI 269
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....Assessing Authority, Gurugram (East)-respondent No.4 in his favour, has been disallowed. 2. The petitioner further prays for directions to the respondents to issue refund voucher of Rs. 2,63,85,542/- along with interest for the assessment year 2017-18. 3. As per the petitioner he is engaged in construction work of various projects as a Contractor. Assessment for the assessment year 2012-13 was framed by the Assessing Authority allowing refund of Rs. 56,32,760/- vide order dated 15th of March, 2016 which on rectification further accumulated to Rs. 65,48,587/-. Owing to certain adjustments of taxes, the aforesaid refund was reduced to Rs. 1,64,64,571/- vide the assessment order for the assessment year 2013-14. As per the petitioner, for....
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....the petitioner. Further, the respondents have asserted that the present writ petition is not maintainable in view of remedy of appeal available to the petitioner under Section 33 of the Act. 6. We have heard counsel for the parties and have carefully gone through the record. 7. Regarding the preliminary objection raised by the respondents with respect to the maintainability of the present writ petition in view of alternate remedy of appeal, it is an admitted position that though Section 33 of the Act provides for appeal but the same cannot be availed by the petitioner as the Haryana Tax Tribunal is presently not functional. Thus, we are constrained to interfere in the present lis exercising jurisdiction under Article 226 of the Consti....
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....sales tax calculated on sale of goods on account of difference in rate of tax between the input tax and the tax calculated on sales, and the balance input tax after reducing therefrom the tax including the central sale tax levied on the sale or purchase of goods, as the case may be, shall be carried over for adjustment with future tax liability. (3) A VAT dealer may seek refund by making an application containing the prescribed particulars accompanied with the prescribed documents in the prescribed manner to the assessing authority who shall, after examination of the application, allow provisionally refund to the dealer. (4) Where the assessing authority finds on assessment of a dealer that he has paid any amount in excess....
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.... the date of making an application under sub-section (50 shall carry with it simple interest at the rate of one per cent per month for the period from the date of making the application to the date when the refund is made. (10) Any amount due to a dealer under sub-section (4) but not refunded to him within sixty days from the date of passing the order allowing the refund, shall carry with it simple interest at the rate of one per cent per month for the period from the date of passing the order allowing the refund to the date when the refund is made. (11) Where any question arises as to any period to be excluded for the purposes of calculation of interest payable under sub-section (9) or sub-section (10) because the delay f....