TaxTMI 
TaxTMI 
2026 (4) TMI 1502
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....ESH SHANKAR For the Petitioner: Mr. Sumeet Gadodia, Advocate, Mr. Ranjeet Kushwaha, Advocate, Ms. Sanya Kumari, Advocate, Ms. Nidhi Lall, Advocate. For the Respondents: Mr. A.K. Yadav, Sr. S.C.-I. ORDER 1. Heard learned counsel for the parties. 2. At the request of and with the consent of learned counsel for the parties, this writ petition is heard for final disposal. 3. The petitioner, by instituting this writ petition, seeks following reliefs: "(i) An appropriate writ/order/direction, including Writ of Mandamus, be not issued directing Respondents to immediately and forthwith process the application of refund filed by petitioner dated 27.05.2017 (Annexure-2) pertaining to assessment order 2014-15 and, consequent....
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.... the same would be made. He however submits that since the amount is large, the involvement of Additional Commissioner, Commercial Taxes Department, is necessary. He submits that the Additional Commissioner's post is vacant and the Secretary of the said department has been deputed as an observer for election duty in West Bengal. He therefore submits that the refunds cannot presently be made. 7. The above reasons for denying or delaying the refunds are neither legal nor satisfactory. Based on the above reasons, learned counsel for the Revenue Department is unable to state the precise timeline for the refunds. Therefore, we are constrained to pass this order fixing the timeline for the refunds to be made. 8. The facts of this case are q....
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....cess tax. 13. At this stage, on 13.03.2019, suo-moto revision proceedings were initiated against the original assessment order by which the refund was granted to the petitioner. On 25.04.2019, this revision was disposed of and the matter was remanded to the respondent No. 4 to pass a fresh assessment order. 14. The petitioner then instituted Revision Case No. RN30 of 2019 before the Commercial Taxes Tribunal to set aside the order dated 25.04.2019. The Tribunal, vide its order dated 28.02.2020, set aside the order dated 25.04.2019, thereby reviving the original order granting the refund to the petitioner. 15. The Revenue Department then filed W.P. (T) No. 3246 of 2020 before this Court to set aside the Tribunal's order dated 28.02.....
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....of interest on delayed refund. Both these provisions are transcribed below for convenience of reference: "Section 52- Refund:- (1) Subject to other provisions of this Act and the Rules made thereunder, the prescribed authority shall, refund to a dealer the amount of tax, penalty and interest, if any paid by such dealer in excess of the amount due from him. (2) Where any refund is due to any dealer according to return furnished by him for any period, such refund may provisionally be adjusted by him against the tax due or tax payable as per the returns filed under Section 29 for any subsequent period in the year: Provided that, the amount of tax or penalty, interest or sum forfeited or all of them due from, and paya....