2026 (9) TMI 734

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....r>CST, VAT & Sales Tax<br>HON&#39;BLE MR. JUSTICE R DEVDAS AND HON&#39;BLE DR. JUSTICE K.MANMADHA RAO For the Petitioners : Smt. Jyoti M. Maradi, HCGP For the Respondent : Sri Thirumalesh M., Advocate ORAL ORDER PER: HON&#39;BLE MR. JUSTICE R DEVDAS: The issue brought before this Court is no more res integra. Simply put, the question is whether refund could be claimed by an assessee....

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....ving regard to Section 39(2)(e) of the Act, that a larger period of time granted for rectification is in the wisdom of the legislature that an order that would take away the benefit legitimately provided to the State Exchequer is not the same as the benefit given to an assessee in the form of six months in Section 35 of the Act. 4. It was argued by the learned AGA that literal interpretation is....

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....h an argument would be a laudable object, but legally impermissible. 5. As could be seen from the decision of the Coordinate Bench, the Co-ordinate Bench has rightly held that the State cannot deprive a citizen of this country, the legitimate right to get back the money that has mistakenly gone out of the hands of a citizen/assessee. Although Section 35 of the Act provides a period of six month....