POONAM GRAHANIRMAN (P) LTD Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) PETITIONER is a Government Contractor and dealer under the KVAT Act. According to them, during the assessment years 1999-2000 to 2004-2005, they made an excess payment of Rs.4,98,502.00. In Ext.P4 order passed by the first respondent, the first respondent himself as held the petitioner eligible for refund of the said amount.

(2.) IT is stated that by Ext.P1 assessment order passed for the year 2007-2008 Rs.1,98,822.00 plus interest is due from them. When that liability was finalised, the petitioner submitted Ext.P5 requesting the first respondent to adjust the amount due to them by Ext.P4 towards the liability under Ext.P1.

(3.) IN this writ petition therefore, what the petitioner seeks is that the first respondent should adjust the excess amount towards the liability due under Ext.P1 and refund the balance amount available as per Ext.P4.