GEETA PRASAD SINGH & CO PVT LTD Vs. STATE OF BIHAR; COMMISSIONER OF COMMERCIAL TAXES; JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMINISTRATION); DEPUTY COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) It appears from the pleadings of the parties, specially the stand taken in the counter affidavits that for one reason or the other, the respondents are trying to delay the matters, including verification of TDS certificates in form C-II from the State authorities themselves.

(2.) It is submitted by learned counsel for the petitioner that the applications for refund of amounts in question have been filed on 09.07.2011. It is pointed out by him that despite an appellate order with respect to the period 2007-08 in favour of the petitioner quashing the demand raised, the recovery had been made under Section 47 of the Bihar VAT Act in a most illegal manner whereas the refund applications are being denied without any rhyme or reason.

(3.) In the aforesaid facts and circumstances, it is directed that refunds be made to the petitioner within a period of four weeks from today.