KEC International Ltd Vs State of Assam And 2 Ors (Gauhati High Court)
The Hon’ble Gauhati High Court allowed the writ petition and directed refund of the said amount along with statutory interest under section 32 of the Act
KEC International Ltd filed a petition in the Gauhati High Court after its refund application for sales tax, pertaining to the financial years 1993-94, 1995-96, and 1998-99, was not processed by the Assam tax authorities. Despite repeated requests and communications, the petitioner received no response, leading to the writ petition. The total refund amount, Rs. 37,87,166, had been due since 2005. In their affidavit, the Assam authorities claimed that the refund files were lost and later reconstructed after the petition was filed. The court found this explanation to be an afterthought and directed the respondents to process the refund within four months, along with statutory interest under Section 32 of the Assam General Sales Tax Act, 1993. The court emphasized that there was no dispute regarding the refund amount and dismissed the state’s reasoning for the delay. The petitioner’s counsel, Bharat Raichandani, argued that the failure to process the refund in a timely manner was not justified.
The matter was argued by Ld.Counsel Bharat Raichandani
