Case Law Details
Alkem Laboratories Limited Vs Joint Commissioner of Sales Tax (Calcutta High Court)
Petitioner has filed this writ petition being aggrieved by the inaction on the part of the respondents Authority concerned in refunding the admitted refundable amount as indicated in pages 30,31 and 32 of the writ petition which comes around Rs.5,58,54,103.61 in total. Petitioner submits that 50% of the aforesaid refundable amount has already been paid to it and the balance amount has been unjustifiably retained.
Pursuant to the earlier order of this court Mr. Mukherjee learned Advocate appearing for the State respondents files status report on dues in respect of the petitioner relating to the period in question, prepared by the Deputy Commissioner, Commercial Taxes, Large Taxpayers’ Unit, dated 3rd January, 2023 which may be kept with the record. Relevant portion of the said report is extracted hereinbelow :
“1. Upon examination of records available in office and a report on status of Dues as on 26.4.2022 prepared by JCCT/LTU, it appears that the dealer has no assessed dues under the WBVAT Act, 2003 and under the CST Act, 1956.
2. All the refund applications have been duly disposed under those said Acts excerpt the refund pertaining to FY 2012-13 which is lying pending before Hon’ble High Court, Calcutta.
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