Ashok Leyland Ltd Vs Commissioner Value Added Tax (Delhi High Court)
Delhi High Court held that department cannot possibly seek to justify the retention of refund claim on account of its having been deposited voluntarily or being barred by limitation. Accordingly, refund claim allowed.
Facts- Petitioner is a manufacturer of motor vehicles and is registered under the Delhi Value Added Tax Act, 2004 and the Central Sales Tax Act, 1956. In the month of March 2013, the Officers of the respondent department, visited the business premises of the petitioner and asked the petitioner to give a payment of Rs. 3,50,00,000/- to meet the target of Revenue, which was deposited vide challan dated 15.03.2013. Petitioner vide letter dated 28.03.2013, intimated the respondent about the amount deposited and gave instructions that the amount be retained as payment against demand, if any, raised on account of inspection conducted at their premises on 11.03.2013.
The assessment of the Company under the CST Act for AY 2012-13 was framed vide order dated 03.03.2017 creating demand on account of non-furnishing of declaration forms. During the pendency of assessment proceedings and after passing of the assessment order, petitioner deposited an amount of Rs. 52,52,640/- on different dates. Subsequently, petitioner filed objections before the Special Objection Hearing Authority [“SOHA”] for grant of benefit of declaration forms.
