KIRLOSKAR BROTHERS LIMITED Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) W.P.(T) No. 3944 of 2022 (Assessment Year 2009-10) has been preferred by the petitioner for setting aside of the order dtd. 28/5/2022 (Annexure-9) passed by the Joint Commissioner of Commercial Taxes, Jamshedpur Division, whereby the Tax authority has rejected the refund of the petitioner to the tune of Rs.56,86,616.00 on two grounds; firstly, the refund application has been filed with delay and secondly, there being alleged outstanding dues of the petitioner. Similarly, W.P.(T) No. 3911 of 2022 (Assessment Year 2012-13) has been preferred for setting aside the order dtd. 28/5/2022 (Annexure-6) passed by the Tax Authority, whereby refund application of the petitioner to the tune of Rs.19,09,596.00 has been rejected on same and similar grounds. Since the issues are common, as such both these applications are being heard together and disposed of by this common judgment. For brevity, relevant facts have been taken from W.P.(T) No. 3944 of 2022.

(2.) An assessment order was passed on 1/4/2014 determining Rs.35,06,253.00 as the Tax payable by the petitioner. An excess demand Notice for the period 2009-10 was issued on 2/9/2014 to the petitioner in Form JVAT-300 indicating Rs.56,86,616.00 as the excess amount paid by the petitioner, after taking into account the Tax paid by the petitioner and the TDS amount. Refund application has been made by the petitioner on 7/3/2015 in Form JVAT-206. It is the case of the petitioner that at the time of filing of refund application, no amount was due to be paid by the petitioner to the department. Reminder was given by the petitioner to process its refund Application.

(3.) The respondents have also filed counter affidavit in the case but have not been able to either give explanation for the delay in processing the refund application; neither have they disputed the fact that the petitioner has paid an amount in excess.