Gujarat High Court
Hikal Limited vs Deputy Commissioner Of Commercial Tax & on 26 April, 2017
Author: M.R. Shah
Bench: M.R. Shah, B.N. Karia
C/SCA/6301/2017 JUDGMENT
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION NO. 6301 of 2017
FOR APPROVAL AND SIGNATURE:
HONOURABLE MR.JUSTICE M.R. SHAH
and
HONOURABLE MR.JUSTICE B.N. KARIA
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1 Whether Reporters of Local Papers may be
allowed to see the judgment ?
2 To be referred to the Reporter or not ?
3 Whether their Lordships wish to see the fair
copy of the judgment ?
4 Whether this case involves a substantial
question of law as to the interpretation of the
Constitution of India or any order made
thereunder ?
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HIKAL LIMITED....Petitioner(s)
Versus
DEPUTY COMMISSIONER OF COMMERCIAL TAX &
3....Respondent(s)
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Appearance:
MR D K TRIVEDI, ADVOCATE for the Petitioner(s) No. 1
NOTICE SERVED BY DS for the Respondent(s) No. 1 - 3
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CORAM: HONOURABLE MR.JUSTICE M.R. SHAH
and
HONOURABLE MR.JUSTICE B.N. KARIA
Date : 26/04/2017
ORAL JUDGMENT
Page 1 of 3
HC-NIC Page 1 of 3 Created On Wed Aug 16 02:21:32 IST 2017 C/SCA/6301/2017 JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH)
1. By way of this petition under Article 226 of the Constitution of India the petitioner - dealer is constrained to approach this Court for an appropriate writ, order or direction directing the respondents to process and pay the refund sanctioned vide assessment order dated 19/03/2016 alongwith interest in accordance with Section 38 of the Gujarat Value Added Tax Act.
2. We have heard Shri D.K. Trivedi, learned advocate appearing on behalf of the petitioner and Shri Pranav Trivedi, learned Assistant Government Pleader appearing on behalf of the respondents.
3. There does not appear to be any justification on the part of the Department /revenue in not making the refund of the amount for which the assessment order has been passed as far back as on 19/03/2016. A huge sum of Rs.2,22,72,000/- of the petitioner - dealer is blocked. As observed hereinabove, there is no justification shown whatsoever for not making the payment of refund, which, as such, is required to be paid as per the order of assessment dated 19/03/2016. At this stage, Shri Pranav Trivedi, learned Assistant Government Pleader appearing on behalf of the Department has stated at the bar, under instructions from Shri Jaykant Dave, Deputy Commissioner Commercial Tax, Bharuch, that the amount of refund due and payable to the petitioner, pursuant to the order of assessment dated 19/03/2016, alongwith interest payable under Section 38 of the Gujarat Value Added Tax Act shall be paid to the petitioner within a period of one week from today. Concerned respondents are directed to act accordingly and Page 2 of 3 HC-NIC Page 2 of 3 Created On Wed Aug 16 02:21:32 IST 2017 C/SCA/6301/2017 JUDGMENT refund the amount due and payable to the petitioner alongwith interest under Section 38 of the Gujarat Value Added Tax Act within a period of one week from today. Considering the fact that for no reason the petitioner - dealer is constrained to approach this Court for the purpose of getting the amount of refund, which the petitioner is entitled to pursuant to the order of assessment dated 19/03/2016 and no justification whatsoever has been shown by the Department in not making the payment of refund, present Special Civil Application is disposed of with the above direction with a token cost of Rs.1000/- to be paid to the petitioner - dealer alongwith the aforesaid amount of refund and interest under Section 38 of the Gujarat Value Added Tax Act.
(M.R. SHAH, J.) (B.N. KARIA, J.) Siji Page 3 of 3 HC-NIC Page 3 of 3 Created On Wed Aug 16 02:21:32 IST 2017