2023 (2) TMI 2

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....SPONDENT ORDER PER : HONOURABLE MRS. JUSTICE MAUNA M. BHATT 1. By this writ petition under Article 226 of the Constitution of India, the petitioner has prayed to issue direction to the respondents to forthwith grant outstanding refund amount of Rs.13,82,437/- for the year 2008-2009 along with proportionate interest. 2. The brief facts are: 2.1. The petitioner is a proprietorship concern engag....

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....2009 and, therefore, the petitioner approached the respondent authorities vide letter dated 9.9.2011 requesting for generation of task for assessment, since refund was claimed in the return filed for the said year. Thereafter multiple oral reminders were made to the authorities for availing the refund. However, no response was received to such reminders. The time limit for audit assessment or re-a....

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....cate for the petitioner submitted that it is not in dispute that after filing of the return, the time limit for re-assessment under the VAT Act had expired and no order of assessment and re-assessment has been framed by the authority. He further submitted that the issue is squarely covered by two decisions of this Court (i) Malhotra Graphics Thr. Sanjay Malhotra vs. State of Gujarat & Anr., Specia....