2023 (3) TMI 1573

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....(Judgement / Order / Decisions)<br>Dated:- 22-3-2023<br>W. P. (T) No. 3236 of 2022 - -<br>CST, VAT & Sales Tax<br>Mr. Justice Aparesh Kumar Singh And Hon'ble Mr. Justice Deepak Roshan For the Petitioner : M/s Biren Poddar, Sr. Advocate, Piyush Poddar, Deepak Kr. Sinha, Manav Poddar, Advocates For the Resp.-State : Mr. Rahul Sahoo, G.P.-II. ORDER Heard learned Senior Counsel for the pet....

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.... Commissioner of Commercial Taxes, Bokaro Circle, Bokaro (Respondent No.&nbsp;3) vide Refund Order dated 16.12.2020 (Annexure-7) and subsequently confirmed / rerecommended for refund of the said amount by him vide OrderSheet dated 17.03.2021 (Annexure-10) in pursuance of enquiry report and verification dated 16.03.2021 (Annexure-9 Series) made on the instance of the Joint Commissioner of Commercia....

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....ter affidavit of the Respondent no.3 and 4 dated 19.12.2022 that request for allotment of Rs.&nbsp;3,54,21,551.00 was made to the Secretary, Commercial Taxes Department, Jharkhand, Ranchi on 06.12.2022 for the purposes of refund. Refund sanction order has been issued on 22.10.2022. 4. Learned Senior Counsel for the petitioner does not dispute the statement of learned counsel for the respondent ....