Dinesh Kumar Rungta, Pro. of Nitesh Naveen Udyog Vs the Sales Tax Officer, Lyons Range Charge and Ors. — Calcutta HC (2025) — LawSathi Research

Dinesh Kumar Rungta, Pro. of Nitesh Naveen Udyog Vs the Sales Tax Officer, Lyons Range Charge and Ors. — Calcutta HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

Respondent no. 1 (Sales Tax Officer, Lyons Range Charge) directed to consider and dispose of the petitioner's representation dated February 15, 2022 within four weeks, together with any prayer for interest; refund with interest, if found due, to be paid forthwith, failing which a reasoned order within four weeks to be communicated within a week; no order as to costs.

Issue for consideration

Whether the respondents were obliged to act on the petitioner's representation dated February 15, 2022 seeking refund of excess tax (CST) of Rs. 48,227/-, and how the refund claim should now be dealt with. +1 more

Court's answer

This writ petition is disposed of by directing respondent no. 1, i.e. Sales Tax Officer, Lyons Range Charge, to consider and dispose of the petitioner's representation dated February 15, 2022 in accordance with law within a period of four weeks from the date of communication of the order.

Ratio / Principle

The petitioner may make his prayer for interest before respondent no. 1, who shall consider it along with the representation dated February 15, 2022, deal with it strictly in accordance with law and pass appropriate orders.

Key takeaways

If the petitioner is found entitled to any sum by way of refund with interest, the authority shall take appropriate steps to make payment thereof to the petitioner forthwith, in accordance with law.ratio¶18
If the authority finds that the petitioner is not entitled to refund of any sum, it shall pass a reasoned order within the aforesaid period of four weeks, strictly in accordance with law, and communicate the same to the petitioner within a week of passing of such order.ratio¶19

Detailed headnote1 paragraphs

High Court at Calcutta (Constitutional Writ Jurisdiction, Appellate Side), Om Narayan Rai, J. — Writ petition by Dinesh Kumar Rungta complaining of respondents' inaction on his representation dated February 15, 2022 seeking refund of excess tax (CST) of Rs. 48,227/-, arising from an assessment under S. 9, Central Sales Tax Act, 1956 read with S. 46, WBVAT Act, 2003 (assessment order June 28, 2017), appellate order dated March 26, 2018 under S. 84, WBVAT Act, 2003 (appeal APP/2017-18/05/48/C/03520), and revisional order dated October 15, 2020 before the West Bengal Commercial Taxes and Revisional Board. Petition disposed of by directing respondent no. 1, Sales Tax Officer, Lyons Range Charge, to consider and dispose of the representation in accordance with law within four weeks, considering also the petitioner's prayer for interest (which was not made in the representation); refund with interest, if found due, to be paid forthwith, failing which a reasoned order within four weeks to be communicated within a week; no order as to costs.

A-2 03.11. IN THE HIGH COURT AT CALCUTTA 2025 CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE

Ct. No. 551

WPA 18434 of 2025

Ab

Dinesh Kumar Rungta Vs.

Sales Tax Officer, Lyons Range Charge and others.

---------------

Mr. Dinesh Kumar Rungta, Mr. Parag Kothari.

… for the petitioner. Ms. Susmita Shaw, Mr. Soumen Chatterjee.

… for the State.

The petitioner is aggrieved by the nonchalance of the respondents to the petitioner9s representation whereby the petitioner has sought for refund of the excess tax (CST) to the tune of Rs. 48,227/- paid by the petitioner. In this writ petition the petitioner has also prayed for interest, however, it is noted that such request is not there in the representation.

It is the petitioner9s case that an order of assessment was passed against the petitioner under Section 9 of the Central Sales Tax Act, 1956 read with Section 46 of the West Bengal Value Added Tax Act, 2003 (hereafter WBVAT Act, 2003) on June 28, 2017. The same was carried in appeal being APP/2017-18/05/48/C/03520 by the petitioner, before the appellate authority under Section 84 of the WBVAT Act, 2003. The said appeal was disposed of by an order dated March 26, 2018 thereby modifying the assessment order dated June 28, 2017,

The petitioner challenged the said appellate order dated March 20, 2018 in revision before the West Bengal Commercial Taxes and Revisional Board. Such revision filed the petitioner was disposed of by

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an order dated October 15, 2020 thereby modifying the appellate order dated March 26, 2018. It is submitted that in view of the revisional order, the petitioner has become entitled to refund of the aforesaid sum of Rs.48,227/together with interest.

It is submitted that despite a representation dated February 15, 2022 having been made to the respondents for refund, no action has been taken by the respondents.

In such view of the matter, this writ petition is disposed of by directing the respondent no. 1 i.e. Sales Tax Officer, Lyons Range Charge to consider and dispose of the petitioner9s representation dated February 15, 2022 (Annexure 8P49 at page 23 of the writ petition) in accordance with law within a period of four weeks from the date of communication of the order. The petitioner submits that he is also entitled to interest. The petitioner shall be entitled to make such prayer before the respondent no. 1, who shall consider the same along with the said representation, deal with the same strictly in accordance with law and shall pass appropriate orders.

It is needless to mention that in case the petitioner is found entitled to any sum as requested by the petitioner by way of refund with interest the said authority shall take appropriate steps to make payment thereof to the petitioner forthwith, in accordance with law.

In case the said authority finds that the petitioner is not entitled to refund of any sum, the said authority shall pass a reasoned order within the aforesaid period of four weeks, strictly in accordance with law and communicate the same to the petitioner within a week of passing of such

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order.

WPA 18434 of 2025 stands disposed of in the above terms without, however, any order as to costs.

(Om Narayan Rai, J.)