TaxTMI 
TaxTMI 
2022 (4) TMI 769
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.... the basis of order passed by revisional authority dated 30.05.2016 (Annexure P-4). 2. Petitioner further seeks issuance of a writ in the nature of mandamus for direction to the respondents to release the aforesaid refund. 3. Petitioner an assessee registered with Assessing Authority, Yamuna Nagar under Haryana VAT Act, 2003 (hereinafter referred to as '2003 Act') filed its return for the assessment year 2013-14 as per the provisions of 2003 Act. The returns filed by the petitioner for the said assessment year were taken up for scrutiny and assessment proceedings were initiated. 4. Vide order dated 29.12.2014 (Annexure P-1), the petitioner was held entitled for Rs. 2,10,58,992/- as excess tax refundable on application. The said r....
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....he petitioner again approached this Court by way of CWP- 4094-2020, seeking writ of mandamus directing the respondents to pay the refund. After notice of motion was issued on the aforesaid writ petition, order dated 15/19.05.2020 was passed which has now been impugned in the present writ petition. While assailing the aforesaid order dated 15/19.05.2020, counsel for the petitioner submits that the order passed under Section 21 of 2003 Act, is illegal as the same does not satisfy the conditions required to be fulfilled for exercising power under the said provision. It has been asserted that the impugned order being against the bare provision of law deserves to be set aside. 9. Per contra, learned State counsel has argued that since the order....
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.... Annexure P-10 is inconsonance with the provisions of the Act or not? 11. Sections 20 and 21 of 2003 Act deal with refund and power to withhold refunds and the same reads as under:- "20. Refund (1) If any person has charged any amount purposed to be tax in excess of the tax leviable, no order allowing refund of the excess amount shall be passed in his favour by any authority under this Act or by any court unless he refunds such amount to those from whom it was charged, and where charged, and where charged from a VAT dealer, the input tax shall be duly adjusted. (2) No refund of input tax shall be admissible to a VAT dealer except- (a) in respect of input tax relating to the goods which have been sold in the course of export of good....
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....mount refundable to any person as a result of an order passed by any court, appellate authority or revising authority, shall be refunded to him on an application containing the prescribed particulars accompanied with the prescribed documents made in the prescribed manner to the prescribed authority. (6) The amount refundable under the foregoing provisions of this section to any person shall be subject to the approval in the prescribed manner of the prescribed authority who may, by order in writing passed after providing opportunity of being heard to the affected person, change the amount of refund or order that no refund is due. (7) Before any refund is given to any person under this Act it shall be first adjusted with any amount due fr....
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....here an order giving rise to a refund is the subject matter of further proceedings and the taxing authority interested in the success of such proceedings is of the opinion that the grant of the refund is likely to adversely affect the recovery in the event of success of such proceedings, he may, for reasons to be recorded in writing, withhold the refund and shall, if such authority is below the rank of Commissioner, refer the case, within thirty days of the application for the refund, to the Commissioner for order. (2) If a reference has been made to the Commissioner under sub-section (1) in time, he may either pass an order withholding refund or direct that refund be made on furnishing of security except cash security of the like amount ....
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.... for withholding the refund was made on 28.08.2019. On 28.08.2019, order passed by Tribunal i.e. the order giving rise to a refund was not subject matter of any further proceedings. So far as according of approval to withhold the refund by Commissioner on file is concerned, the same is inconsequential. From analysis of Section 21, one would infer that it confers power on Commissioner to pass an order withholding refund or allowing the refund on furnishing of security on satisfaction of the conditions enumerated under Section 21(2). Legislature was conscious of the fact that the power conferred to withhold refund in Section 21 is akin to exercising power to stay the money decree and thus, an option was given that the refund can be directed t....