2026 (6) TMI 1149

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....- 19-6-2026<br>Civil Writ Jurisdiction Case No. 3137 of 2026 - -<br>CST, VAT & Sales Tax<br>HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD AND HONOURABLE MR. JUSTICE KUMAR MANISH Appearance: For the Petitioner/s: Mr. Amarjeet, Adv., Mr. Vijay Kumar Singh, Adv. For the Respondent/s: Mr. Vivek Prasad, GP-7 Ms. Roona, AC to GP-7. ORAL ORDER (PER: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASA....

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....he aforesaid excess amount along with statutory interest; (iii) For issuance of any other appropriate writ(s), order(s) or direction(s) as this Hon&#39;ble Court may deem fit and proper in the facts and circumstances of the case. 3. Learned counsel for the petitioner submits that the petitioner happens to be a duly registered dealer under the Bihar Value Added Tax Act, 2005, the Centra....

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.... be entitled for the refund. 5. Learned counsel submits that the Competent Authority has yet not taken any decision on Annexure- 'P/3' to the writ application. 6. Mr. Vivek Prasad, learned G.P.-7 for the State submits that presently, he has no instruction in the matter but in case, any refund application as is being claimed by the petitioner, is pending with the Department, the Competent Aut....