TaxTMI 
TaxTMI 
2024 (2) TMI 949
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.... issue a Writ of Certiorari or any other Writ, order or direction under Article 226 of the Constitution of India to quash and set aside, insofar as it is prejudicial to the Petitioner, the impugned Letter F. No. 26000001930/VAT-Refund/ 2015-16/718 dated 02.09.2020 (Exhibit B) issued by the Respondent No. 3 after going into the validity and legality thereof; c) that this Hon'ble Court be pleased to issue a Writ in the nature of Mandamus or any other Writ, order or direction under Article 226 of the Constitution of India directing the Respondent No. 3 to refund the amount of Rs. 1,06,95,341 sanctioned to the Petitioner vide the Letter F. No. 26000001930/VAT-Refund/2015-16/718 dated 02.09.2020 (Exhibit "B"); d) that this Hon'ble Court be pleased to issue a writ of Mandamus or a writ in the nature of Mandamus or any other appropriate writ or order or direction under Article 226 of the Constitution of India ordering and directing the Respondents themselves, their officers and subordinates to refrain from taking any steps or proceedings in pursuance of and/or in furtherance of and/or in implementation of the i) impugned Notice of Default Assessment Ref.....
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....essment order clearly records that the petitioner had produced the said forms and in fact a statement of all statutory forms were submitted has been set out. The relevant extract of the said order reads thus: "Re-conciliation of Statutory Forms/Order under Dadra & Nagar Haveli VAT Regulation-2005 & Central Sales Tax Act on non- submission of declaration forms 'C' / 'F' / 'F' / 'E-I' / 'E-II' against the claim of interstate sales made to registered dealers. (Under Section 9 of the Central Sales Tax Act, 1957 read with Chapter-VI of the Dadra & Nagar Haveli Value Added Tax Regulation, 2005.) And Scrutiny of Returns and other documents filed by the dealer under Dadra and Nagar Haveli Value Added Tax Regulation, 2005, and CST Act, 1957. Name and Address of the Dealer M/s Hindustan Unilever Limited, Srv No. 907, Kilwani Road, Gandhi Gram Bus Stop Village-Amli, Dadra and Nagar Haveli. Tin No. 26000001930 Central Sales Tax No. DNH/CST/1860 w.e.f. 17.6.1996 Period 01.04.2015 to 31.03.2016 Assessment Year 2018-19 Details of Exemption / Entitlement Certificate NA. Document available 1. Copy of Reg....
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.... & interest of Rs. 1,252/-/- for non-submission 'C' & 'F' forms. For which demand notice is created in form DVAT-24." 5. Thus, the order clearly records that the petitioner was liable to pay a tax and interest of Rs. 1252/- for non-submission of C & F forms for which demand notice was issued in form DVAT-24 which was complied by the petitioner. The case of the petitioner is that on such assessment order being passed by the Deputy Commissioner (VAT), the petitioner submitted a refund application dated 29 July 2019 submitting all the documents entitling the refund for the period in question (for financial year 2015-16). The petitioner had also enclosed certificate collected from the local supplier in form DVAT-31 that out of total purchase tax imported of Rs. 4,42,27,524/- the original DVAT-31 and certificate worth the said amount 4,34,76,174/- which was 98% was being submitted. Also, Re-conciliation of C, F & H form for 2015-16 to June 2017 was also submitted. In the process of consideration of the refund application, correspondence ensued between the department and the petitioner in regard to verification of CST declarations on different forms, copies of which an....
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.... Territory by which an amount of Rs.1,38,44,40,374/- was the net amount as demanded for the petitioner. The said communication reads thus: "UT-Administration of Dadra & nagar Haveli and Daman and Diu, 1st floor Udhyog Bhavan, 66 KV Road (Department of Value Added Tax) Silvassa. F. No. 26000001930/VAT-Refund/2015-16/718 2 September 2020. To, M/s. Hindustan Unilever Ltd. Sry. No. 907, Kilwani Road, Gandhi Gram Bus Stop, Village : Amli. Subject :- Application for VAT refund for the FY 2015-16. Ref. DVAT-21 Ack No. 14240066 dated 29.07.2019 of Rs. 1,06,95,341/- With reference to above mentioned subject, it is to inform that the department has scrutinized your VAT Refund claim and calculated as below; Gross Refund (as per DVAT-21) Rs. 1,06,95,341/- Eligible Refund Rs. 1,06,95,341/- Demand for FY 2015-16 Rs. 139,51,35,715/- Net Demand to be paid (copy enclosed) Rs. 138,44,40,374/- Therefore, the VAT Refund has been deducted towards the recovery of outstanding dues and to pay remaining tax of an amounting to Rs. 138,44,40,374/- (Rs One Hundred Thirty Ei....
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....14, and that the department had issued a letter dated 3 June 2020, to the petitioner informing the petitioner to comply with the deficiencies and submit soft copies of the forms, with the details in the statutory form. It is submitted that under Regulation 38 of the 2007 amended Regulation, the refund application was required to be processed and sanctioned within 90 days from the date the refund claim was raised, and accordingly such refund claim was processed and the impugned demand was raised. 11. The next contention as urged in the reply is that as per Regulation 74(1) of the 2005 Regulations the petitioner would have an opportunity of a statutory appeal assailing the decision of the department demanding the tax by the impugned communications, to be filed before the Joint Commissioner (VAT) and even for such reason this petition ought not to be entertained. 12. On behalf of the petitioner a rejoinder affidavit is filed disputing the contentions as urged on behalf of the respondents in the reply affidavit. It is contended that all the documents namely the soft copies as also the hard copies were submitted. There was no communication from the respondents in regard to re-cons....