Case Law Details
Principal Global Services Pvt Ltd Vs State of Maharashtra (Bombay High Court)
As regards the position of the invoices mentioning Lowa State in the United States of America is concerned, we find that there is an obvious typographical error as there is no such State in the United States. The corresponding name to that place is Iowa State, and therefore, the explanation of the Petitioner is plausible and should have been considered by the Deputy Commissioner. Therefore, we are of the opinion that with this finding / correction the Deputy Commissioner needs to examine the Refund Application made by the Petitioner afresh, also examine the evidence that is produced by the Petitioner in addition to the invoices and take a decision.
The impugned order dated 22 April 2022 passed by the Respondent no.2 Deputy Commissioner of Sales Tax, Pune, is quashed and set aside. The application of the Petitioner for refund is restored to the file of the Deputy Commissioner.
It is open to the Petitioner to supply additional documents in support of its claim for refund. During the hearing the Petitioner would also keep the originals of the documents to enable the Deputy Commissioner to scrutinize and ascertain the veracity thereof. The Deputy Commissioner would give personal hearing to the Petitioner and will make an endeavour to dispose of the application within a period of twelve weeks. The period of twelve weeks will come into effect from the date the order is uploaded.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
Please become a Premium member. If you are already a Premium member, login here to access the full content.
