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Refund of security (FDR) deposited during VAT registration under Section 19(8) of the Uttar Pradesh VAT Act, 2008

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....375;श । जी0एस0टी0 एक्ट लागू होने के उपरान्त प्रदेश के प्रत्येक जोन के अधीनस्थ खण्डों में फर्म स्वामियों द्वारा वैट अवधि में पंजीयन के समय जमानत के रुप में दाखिल की गई एफ0डी0आर0 वापस करने हेतु प्रार्थना पत्र प्राप&....

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....2381;बन्ध में उ0प्र0 वैट अधिनियम की धारा 19(8) के निम्न प्रावधान है :- "The registering authority may, on application by the dealer or the person concerned, order the discharge of the surety or refund any amount or part thereof deposited by way of security by the dealer or the person concerned under this section or under any other section if it is not required for the purpose of this act". परन्तु उक्त सिक्योरिटी की वापसी से पूर्व खण्डाधिकारियों को निम्न शर्तों के आधार पर सिक्यो&....

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....41;दण्ड शेष न हो । (घ)- कोई विभागीय फार्म अवशेष न हो । इस सम्बन्ध में व्यापारी सिक्योरिटी वापसी का प्रार्थना पत्र सम्बन्धित खण्डाधिकारी को जमा करेंगें, प्रार्थना पत्र का प्रारूप इस पत्र के साथ संलग्न है । उप&#2352....

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....#2351; मेरे द्वारा___________ मूल्य की सिक्योरिटी बैंक ड्राफ्ट/अन्य के माध्यम से जमा थी, जिसका विवरण निम्न प्रकार है :- 1- फर्म का नाम व टिन न0- 2- पता 3- सिक्योरिटी की राशि/बैंक व अन्य विवरण दिनांक स्थान पूरा नाम व हस्ताक्षर फर्&#....

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.... (As translated by google translator) Letter No. Vidhi-FDR Refund (2020-21)/576/2021035//Commercial Tax Office of the Commissioner, Commercial Tax, Uttar Pradesh (Legal Section) Lucknow: Date: 22 December, 2020 All Zonal Additional Commissioners, Commercial Tax, Uttar Pradesh. After the implementation of the GST Act, applications are being received from firm owners in each zone of the State, through their respective subordinate divisions, for the release of FDRs submitted as security at the time of registration during the VAT period. Under the GST Act, there is no provision for obtaining any form of security at the time of registration. Therefore, the security deposited during the VAT period, upon completion of all proceedings related to the VAT Act and submission of an application for its refund by the dealer, does not appear to face any obstacle in being refunded. However, it is subject to the condition that the said provision shall not be applicable to traders dealing in non-GST goods. In this regard, the provisions under Section 19(8) of the Uttar Pradesh VAT Act are as follows:-"The registering authority may, on application by the dealer or the person....