LARSEN AND TOUBRO LTD Vs. STATE OF ASSAM

JUDGEMENT

(1.) Heard Dr. A. Todi, learned counsel for the petitioner. Also heard Mr. B. Choudhury, learned Standing Counsel, Tax and Finance Department.

(2.) Since all these writ petitions are filed by the same writ petitioner, namely, M/S Larsen and Toubro Ltd. being aggrieved by non-refund of the excess tax amount paid by the petitioner for different assessment years, these 4 (four) writ petitions are taken up together and disposed of by this common order. The brief facts of the cases are given herein below.

(3.) The writ petition i.e. WP(C) No.1430/2017 is directed against the order dtd. 16/11/2016 passed by the Assistant Commissioner of Taxes, Guwahati, whereby the refund claims made by the petitioner under the Assam Value Added Tax Act (AVAT), 2003 and Assam Value Added Tax Rules, 2005 were rejected as being time barred. The petitioner is a Public Limited Company incorporated under the Companies Act, 1956, having its registered office at L&T house, N.M. Marg, Ballard Estate, Mumbai-400001. The petitioner carries on the business of execution of works contract of various natures at different places within the country awarded by the various authorities of the Central Government as well as the State Government of different States. The petitioner company is also having its office in Assam at Milanpur Road, Bamuni-maidam, Guwahati-781021. The petitioner is represented by its Assistant Manager (Indirect Taxes) in the present proceedings. The petitioner carries on its business within the State of Assam which is registered under the Assam Value Added Tax Act, 2003 bearing Identification No. (TIN) 18410028777. Being a registered Company, the petitioner submits its returns regularly before the competent authorities and has been paying taxes regularly.