AI Drafter 
TaxTMI 
TaxTMI 
2022 (12) TMI 900
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.... State of Haryana the petitioner stood registered with Assessing Authority, Gurugram vide TIN 06821919134. For the assessment year 2014-15 petitioner filed the quarterly returns as well as annual return in compliance with the provisions of the Haryana Value Added Tax Act, 2003 (hereinafter referred to as the '2003 Act'). The returns were taken up in scrutiny, assessment proceedings were initiated and assessment order dated 30.03.2018 (Annexure P-1) was passed whereby the Assessing Authority calculated an excess of Rs. 1,50,92,451/- under the '2003 Act' and raised demand of Rs. 12,28,065/- under the Central Sales Tax Act, 1956. Petitioner thereafter filed a refund application dated 14.06.2018 for the year 2014-15 amounting to Rs.1,50,92,451/-. It is such refund application that stands rejected vide impugned order dated 27.10.2020 (Annexure P-10). Learned counsel for the petitioner would argue that the impugned order is arbitrary as also contrary to the provisions of the '2003 Act' as also Rules framed thereunder. It is urged that respondent No.5 has carried forward excess of Rs. 1,50,92,451/- instead of refunding the same to the petitioner as the petiti....
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....ilitation of ready reference:- "HARYANA VAT ACT, 2003 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 goods out of the territory of India or have been used in manufacture and the manufactured goods have been sold in the course of export of goods out of the territory of India, in full; and (b) in respect of input tax relating to the goods which have been sold in the State or in the course of inter-State trade or commerce or have been used in manufacture and the manufactured goods have been sold in the State or in the course of inter-State trade or commerce, only to the extent of such input tax exceeding the tax including the central ....
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....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 for the period in question has been due to the fault of the assessee entitled to the refund, such question shall, after giving the assessee a reasonable opportunity of being heard, be determined by the Commissioner by an order in writing. HARYANA VAT RULES 2003 41. Refund (1) No amount representing input tax shall be refundable except in accordance with the provisions of sub-rules (2) and (3). (2) Subject to the provisions of sub-rule (4), any amount representing input tax relating to the goods which have been sold in the course of export out of the territory ....
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....ount falls short of the amount determined under sub-rules(1), (2) and (3), the refund shall be restricted to the balance amount otherwise it shall be allowed in full and the balance left thereafter, if any, shall be carried forward for adjustment with future tax liability. The assessing authority shall, in respect of the amount to be refunded to the dealer, issue to him at his option a refund payment order in form S.T.R.34 prescribed under the Punjab Subsidiary Treasury Rules or refund adjustment order in Form VAT-G9 and where it fails to do so within sixty days of the date of the assessment order allowing the refund, there shall be paid interest to the claimant at the rate of one per cent per month from the date of the order to the date when the refund payment order or refund adjustment order, as the case may be, is issued to him. Illustration -D, a VAT dealer, is assessed to output tax, purchase tax and input tax at Rs.50,000/, nil and Rs.40,000 respectively. D paid Rs.32,000/-as tax. D sold goods in the course of export out of the territory of India for Rs.10,00,000/-. Input tax in respect of the goods exported is Rs.10,000/-. Nothing is due from D under the Act but Rs.....
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....iable on the sale of the goods, wherever applicable. (7) The assessing authority shall, on receiving an application under sub-rule(6), examine the same and pass an order within thirty days of receiving the application either to allow the refund in full or in part or to disallow the same for reasons to be communicated in writing and where the refund is allowed, it shall issue refund in the manner specified in sub-rule(4) to the applicant. The order passed under this sub-rule allowing the refund shall be provisional and shall be subject to final order of assessment in the case. (8) Where the dealer is unable to identify the goods purchased with the goods sold, or used in manufacturing and sold, it shall be presumed that the goods purchased have been sold, or they have been used in manufacturing and sold, as the case may be, in the chronological order in which they were acquired. 42. Approval of Refund The following authorities shall be competent to allow refund, arising from a single order, of the amount mentioned against each: 1. Commissioner Any amount 2. Officer incharge of the range Ten lakh rupees 3. Officer incharge....
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....order dated 30.03.2018 (Annexure P-1), the application seeking refund had been made on 14.06.2018 (Annexure P-2) i.e. subsequent in point of time. This Court is in agreement with the reasoning furnished in the impugned order dated 27.10.2020 at Annexure P-10 that once an assessment order has been passed then any application for refund thereafter would be nonest and would not be maintainable before the Assessing Authority. An assessment order having been passed, the Assessing Authority cannot change or alter the same. In case the petitioner had felt aggrieved of the assessment order dated 30.03.2018 in not having allowed a refund as opposed to having allowed excess carried forward, it was open for the petitioner to have availed the statutory remedy of appeal under Section 33(5) of the '2003 Act. Concededly petitioner chose not to do so. With due deference the Division Bench judgment relied upon by the petitioner in Haryana State Warehousing Corporation(supra) would not enure to its benefit as the scheme and mandate under section 20 of the '2003 Act' as also Rule 41 of the Haryana Value Added Tax Rules, 2003 were not considered and dealt with. We find the submiss....