MURLIDHAR VIJAY KUMAR Vs. VALUE ADDED TAX OFFICER

JUDGEMENT

(1.) THE petitioner, Murlidhar Vijay Kumar has filed an appeal before the Appellate Tribunal, Value Added Tax against the demand on account of tax and penalty for the tax periods September 2005, April 2006, May 2006 and June 2006. THE petitioner had filed applications for waiver of pre-deposit and by the common order dated 11th September, 2009, the petitioner was directed to deposit Rs.10,00,000/- as a condition precedent for hearing the appeals on merits. THEreafter, the petitioner filed an application pointing out that they were entitled to refund of Rs.22,58,343/- for different periods from the Revenue. It was pointed out that the petitioner had furnished surety for Rs.50,00,000/- and bank guarantee of Rs.25,00,000/- which have to be discharged, but the Revenue has not discharged them. By the impugned order dated 28th February, 2011 the application has been dismissed.

(2.) BEFORE us also similar submissions have been made. It is submitted that on the one hand the petitioner has been compelled to make a pre- deposit and at the same time the Revenue has not refunded the amounts due from them. Learned counsel for the Revenue has controverted the said statement and has submitted that the order passed by the Tribunal is justified as the two periods i.e. the period for which the refund is claimed and the period for which the tax and penalty have been raised and challenged in appeal are different.

(3.) KEEPING in view the aforesaid facts, it is directed that on the petitioner depositing Rs.6,00,000/- within a period of 8 weeks, Appeal Nos.201-204/ATVAT/08-09 will be heard on merits. The respondent No.1, the Value Added Tax Officer, Ward No.85 will examine and comply with the directions issued by the Additional Commissioner-III in the order dated 2nd April, 2008 within a period of seven weeks from today. The petitioner will appear before the said officer along with copy of this order on 18th April, 2011 at 2.30 pm., when a date for hearing will be fixed. The writ petition is accordingly disposed of.