TaxTMI 
TaxTMI 
2025 (4) TMI 438
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....tya Kumar, A.C. to Sr. S.C.-I. PER DEEPAK ROSHAN, J. 1. The instant writ application has been preferred by the petitioner for following reliefs; (i) For the issuance of an appropriate writ / order / direction including a writ in the nature of a mandamus, directing the Respondent Authorities to forthwith refund an amount of Rs. 1,47,62,037/- for A.Y. 2011-12 as indicated in the excess demand notice dated 31.8.2020 issued by the Respondent Department itself along with statutory interest under Section 55 of the Jharkhand Value Added Tax Act, 2005, from the date of issuance of excess demand notice. (ii) For the issuance of an appropriate writ/order/direction including a writ in the nature declaration declaring that the d....
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....d by a regular Assessment Order under Section 35 (6) of the JVAT Act. Thereafter, the Petitioner received a notice of demand (Form-JVAT 300) stating 'NIL' amount is payable, as the Petitioner had already paid Rs. 12,56,00,362/-, and the excess of Rs. 2,37,979/- was to be adjusted against the Central Sales Tax Act 1956. However, being aggrieved by the Assessment Order, the Petitioner preferred an appeal under Section 79 of the JVAT Act. The Appellate Authority being satisfied by the Petitioner's case, ordered remand of the case to the Assessing Officer for passing a new Assessment Order in compliance with legal requirements. On remand, the Petitioner's total tax liability, as per the reassessment was reduced to Rs. 11,06,0....
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....t the JVAT Act does not permit the denial of a Refund Application based on existing dues under Rule 19 (5) of the JVAT Rules. Reliance was placed in the case of Global Energy Ltd. & Anr. versus Central Electricity Regulatory Commission, reported in (2009) 15 SCC 570. 5. Per-contra, the only stand which has been taken in the counter-affidavit is that the application of the petitioner has been duly processed and after determining its tax liabilities, the respondent department is in a process of releasing the said amount and for the same a request for allotment of funds has been made, a copy of the letter is also annexed as Annexure-A to the counter-affidavit. 6. As aforesaid, during pendency of the instant application, the respondents r....
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....d thus the statements made in these paragraphs under reference are deemed to have been admitted by the Respondents. 8. As a result, the Respondents are liable to pay interest to the Petitioner, from the expiry of 90 days from the date of submission of the "Refund Application" pursuant to receiving of the Demand Notice as claimed by the petitioner on 15.12.2022 and also interest from the date of issuance of Demand Notice dated 31.08.2020 since the Petitioner was unable to file its Refund Application in absence of the excess demand notice till the payment of the principal amount during pendency of this application. Further since the Department has accepted the refund being made to the Petitioner, payment of interest would be a necessary co....