Petition filed for VAT refund denied; petitioner sought withdrawal due to pending appeal against assessment demand; High Court granted leave to withdraw and disposed of petition.
Leave to withdraw the petition was granted; the petition was disposed of as withdrawn.
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IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.3159 of 2014
====================================================== Excel Venture Construction (P) Ltd., a Private Limited Company Incorporated under the provisions of the Companies Act, 1956 having its registered office at Hemra Road, District and Town Begusarai- through its Managing Director, Sanjeet, presently residing at 372 B, Ashok Nagar, P.S. Argora, Ranchi- 834002. .... .... Petitioner/s Versus 1. The State of Bihar. 2. Secretary-cum-Commissioner, Commercial Taxes Department, Government of Bihar, Patna. 3. Joint Commissioner, Commercial Taxes Department, Darbhanga Division, Darbhanga. 4. Deputy Commissioner, Commercial Taxes, Begusarai Circle, Begusarai.
.... .... Respondent/s
====================================================== Appearance : For the Petitioner/s : Mr. Rajendra Kumar, Advocate Mr. Rajeev Ranjan Prasad, Advocate For the Respondent/s : Mr. Vikash Kumar, A.C. to P.A.A.G. ======================================================
CORAM: HONOURABLE THE CHIEF JUSTICE
And
HONOURABLE MR. JUSTICE ASHWANI KUMAR SINGH ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE)
10 02-07-2014 This Petition under Article 226 of the Constitution has been filed by a dealer for recovery of the excess amount of value added tax paid by the dealer for the financial years 200708 and 2008-09.
Patna High Court CWJC No.3159 of 2014 (10) dt.02-07-2014
2/2
The petitioner claims that a sum of Rs.43,12,272.76 is due to the petitioner.
In answer to the writ petition, the Assistant Commissioner of Commercial Taxes has filed counter affidavit. According to the respondent-authorities, a sum of Rs.48,79,397.82 is due from the petitioner for the financial year 2009-10. Under Section 68 of the Bihar Value Added Tax Act, 2005 the respondents have authority to adjust the outstanding dues of the dealer against the pending recovery. The respondents are, therefore, not liable to refund the aforesaid dues of the petitioner.
Learned advocate Mr. Rajeev Ranjan Prasad has appeared for the petitioner. He has submitted that the petitioner has challenged the assessment order of the year 2009-10 and the demand notice dated 10th March 2014 before the appellate authority.
In view of the pending appeal, Mr. Rajeev Ranjan Prasad seeks leave to withdraw this Petition.
Leave is granted.
Petition is disposed of as withdrawn.
(R.M. Doshit, CJ)
(Ashwani Kumar Singh, J)
Sunil/-
U
2 provisions across 2 enactments
Excel Venture Construction (P) Ltd.
State of Bihar
Secretary-cum-Commissioner, Commercial Taxes Department, Government of Bihar
Joint Commissioner, Commercial Taxes Department, Darbhanga Division
Deputy Commissioner, Commercial Taxes, Begusarai Circle
Treasury Officer, Begusarai
Honourable The Chief Justice
Ashwani Kumar Singh
As recorded by the court registry
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