TaxTMI 
TaxTMI 
2026 (3) TMI 647
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....Gurgaon, petitioner was held entitled to refund of Rs. 62,01,371/- which was found to have been paid from its own resources which was confirmed as per verification certificate placed on the file. It is submitted that original assessment in this case was framed by the assessing authority on 01.06.2006 under the HGST, 1973. Aggrieved therefrom appeal was filed by the petitioner. Appellate authority remanded the matter to assessing authority with a direction to re-assess the case for the year 2002-03 in view of decision of this High Court in CWP No. 1576 of 2003, titled Gujarat Ambuja Cements Ltd. And others Vs. State of Haryana. It was noted that dealer had deposited sales tax of Rs. 62,01,371/- @ 12% interest from its own resources on a total turnover as per MRP value of Rs. 5,31,34,890/ -. It was further observed that as the law regarding tax on MRP value was not clear, dealer had deposited such tax from its own resources. This High Court vide order dated 30.08.2007 had declared Section 6A of HGST to be unconstitutional on the ground that tax cannot be charged with reference to published MRP when goods by a manufacturer/ wholesaler/distributor are sold to retailer because MRP is ne....
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....12.09.2025 of Mr. Vinay Pratap Singh, Excise & Taxation Commissioner, Haryana, Panchkula, submits that present matter is different and distinguishable from the case of M/s Raghav Industries Vs. State of Haryana and others (Supra). In the said case, refund had accrued as per original assessment framed by the Assessing Authority, therefore falls under Section 24 of the Haryana Value Added Tax Act, 2003 (for short '2003 Act'). However, in the present case, no refund was allowed in the original assessment framed on 01.06.2006. Refund of Rs. 62,01,371/- was allowed to the petitioner for the first time vide order dated 14.08.2015 passed by Assessing Authority. Refund application was filed on 22.04.2016. Approval thereof was granted by prescribed authority on 06.08.2019 and refund granted to petitioner on 28.08.2019. Thus, petitioner is not entitled to any interest of the amount in question. Dismissal of the writ petition is sought. 6. We have heard learned counsel for parties and have perused the file with their able assistance. 7. The issue sought to be agitated is no longer res integra. At this stage, it is necessary to refer to Section 20 of 2003 Act, which reads as unde....
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....prescribed authority. (6) The amount refundable under the foregoing provisions of this section to any person shall be subject to the approval in the prescribed manner of the prescribed authority who may, by order in writing passed after providing opportunity of being heard to the affected person, change the amount of refund or order that no refund is due. (7) Before any refund is given to any person under this Act it shall be first adjusted with any amount due from him under this Act or the Central Act for any period and the balance, if any, only shall be refunded to him. (8) Any amount ultimately found due to any person, which he paid as a result of an order passed under this Act, shall be refunded to him with simple interest at the rate of one per cent per month for the period from the date of payment to the date when refund is given to him. (9) Any amount, not falling within sub-section (8), refunded after a period of sixty days from the date of making an application under subsection (50 shall carry with it simple interest at the rate of one per cent per month for the period from the date of making the application to the date when the refund i....
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....r, of the amount mentioned against each: " "1 Committee comprising of three senior most Additional Excise and Taxation Commissioners from department side posted at the Head Quarter and an officer not below the rank of Deputy Excise and Taxation Commissioner nominated by the Commissioner as the Member Secretary. The senior most amongst these Additional Excise and Taxation Commissioners shall be the Chairman. Above fifty lakh rupees" "2. Committee comprising of concerned Joint Excise and Taxation Commissioner (Range) as the Chairman; the other two members being one-the senior most Deputy Excise & Taxation Commissioner posted in any district falling in the Range (DETCS may be from either wing i.e. Sales Tax or Excise or Inspection etc. in any of the districts falling in the range); second the Deputy Excise & Taxation Commissioner (Sale Tax) of the district concerned. The Excise and Taxation Officer working as Nodal Officer (Refund) in the district concerned shall work as Member Secretary. Above twenty-five lakh and upto fifty lakh rupees" "3. Committee comprising of Deputy Excise and Taxation Commissioner (Sales Tax) of the district concerned as the Chair....