2026 (6) TMI 1355

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....rder dt. 05.10.2024 of the Superintendent of Taxes-Charge VIII (3rd respondent) refusing to refund Rs. 2,72,35,985.00/-towards excess Value Added Tax (for short 'VAT') under the Tripura Value Added Tax Act, 2004 (for short 'the Act') sought by the petitioner by the application dt. 11.05.2021 for the period from 2012-13 to 2016-17. 2. In the impugned order dt. 05.10.2024, the following reasons are assigned by the respondent no. 3: "i). As per Rule 16(7) of the TVAT Rules, 2005, every registered dealer is required to submit a detailed statement of purchases in Form No. XXXVII and a sales statement in Form No. XXXVIII along with their periodical returns. However, M/s. Thermax Instrumentation Limited have not furnished the said Form....

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....had annexed the following documents: i. Monthly VAT returns filed by the petitioner for the said Tax period; ii. Works contract TDS Certificates issued by the Customer; iii. Additional Tax Payment Challan; iv. Summary giving details of tax payable, credit availed and works contract TDS deducted; 4. "Refund" of VAT under the Act is dealt with in Section 43 which states as under: "43. Refund :- (1) Subject to other provisions of this Act and the Rules made thereunder, the Commissioner 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 f....

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....e original order of assessment or within one year of the final order passed on appeal or revision as the case may be, in respect of such assessment." 6. On perusal of the application dt.11.05.2021 for refund, it shows that all the details required by sub-rule (1) of Rule 35 have been furnished by the petitioner to the 3rd respondent along with it. 7. It is not open to the 3rd respondent to insist that the petitioner furnish documents which are not referred to in Rule 35 as a ground for refusing the refund for the reason that whatever information is necessary as required by the Rule for such refund was already annexed to the application made by it for refund. The rest of the documents sought by the respondents had anyway been filed alo....