TaxTMI 
TaxTMI 
2026 (9) TMI 649
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....ndra, Advocate, Mr. Ajit Ranjan, Jt. Commissioner State Tax. ORAL JUDGMENT (PER: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA) 1. Heard the parties. 2. The present application has been filed for a direction to the respondent no. 2-Joint Commissioner of State Tax, Bhagalpur Circle-1, Bhagalpur to refund a sum of Rs. 1,69,017/- as penalty paid by the petitioner vide challan no. 205 dated 06.06.2024 in compliance of the judgment of Commercial Taxes Tribunal, Patna (hereinafter referred to as the "Tribunal") passed in Appeal Case No. BH-224/2015 whereby penalty order dated 02.06.2014 and the order of Joint Commissioner of Commercial Taxes (Appeals), Bhagalpur Division, Bhagalpur dated 28.02.2015 confirming the penalty has been set aside ....
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....amount along with interest to the petitioner on technical and frivolous ground. It has been pointed out by learned senior counsel that as per Section 68 of the VAT Act the prescribed authority is duty bond to refund the amount of tax, penalty and interest paid by any person in excess of the amount due from him in such manner as may be prescribed. Section 70 of the VAT Act has been pointed out by learned senior counsel with regard to interest on delayed refund and it has been submitted that as per Section 70 after expiry of the period of sixty days from the date of receipt of the order of the Tribunal or the High Court or the Supreme Court by the Officer whose order forms the subject matter of the proceeding before the Tribunal, the person i....
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.... A-VIII and shall clearly specify the grounds upon which refund is claimed. He also placed Form A-VIII prescribed under Rule 43(2) of the Rules to submit that from perusal of Form A-VIII it appears that for refund of the amount the application in Form A-VIII is to be filed for refund of excess tax / penalty. 6. Thus, it is evident that intention of the legislature is clear that for refund of excess amount including penalty, a person / Dealer has to submit an application in Form A-VIII. With regard to other contention regarding payment of interest is concerned, it is submitted that the petitioner at best is entitled for payment of interest from the date the application for refund is filed under Form A-VIII. The petitioner filed the applic....
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....Milith Karv Engineering & Trading Pvt. Ltd. versus The State of Bihar & Ors. (C.W.J.C. No. 17690 of 2014) and the same has been filed before the Joint Commissioner of State Tax, Bhagalpur Circle-1. 9. The prescribed authority for passing the order of refund according to the respondents is the Additional Commissioner of State Tax. Another objection raised by Revenue is that the defects have not been removed by the petitioner in Form A-VIII despite the specific order passed by J.C.S.T. on 18.06.2025 and seen by the Advocate. 10. Insofar objection of respondent-State regarding non-filing of refund application in Form A-VIII before the prescribed authority i.e. Additional Commissioner (State Tax), which has now been re-designated as Addit....
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....s concerned, the same is noted for rejection by us for the reason that it has been filed before the Joint Commissioner of State Tax and the same could have been forwarded by the respondent / Joint Commissioner of State Tax, Bhagalpur Circle-1 to the Additional Commissioner of State Tax. The technical objection taken by respondents refusing penalty amount on the ground of non-filing of application before Additional Commissioner of State Tax after redesignation cannot be accepted by this Court. 13. With regard to submission of learned counsel for the petitioner for payment of interest from the date of communication of the Tribunal's order to the prescribed authority, we have examined the provision of Section 68, 70 as well as Rule 43(2) in....
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....ttributable to the said person / Dealer, whether wholly or in part, the period of delay attributable to him shall be excluded from the period for which interest is payable. 16. The facts of this case indicates that defective Form A-VIII was filed by the petitioner on 21.05.2024 and that despite direction by J.C.S.T. for correction/removal of defects in Form A-VIII, the petitioner failed to make necessary correction for one year and approached this Court on 07.05.2026, therefore, in our opinion, the amount is not yet refundable to the petitioner. 17. On consideration of the aforesaid discussions and the conspectus of facts and law as discussed hereinabove, the petitioner is directed to make fresh application in Form A-VIII before the A....