Case Law Details
State of Jharkhand Vs Ram Kripal Singh Construction Pvt. Ltd. (Jharkhand High Court)
Jharkhand High Court held that Additional Commissioner of Commercial Taxes has acted in undue haste in disposing of the revision applications. It is trite law that if an authority acts in undue haste, malice in law is to be presumed and his action is deemed to be mala fide.
Facts- Respondent No.1- M/s Ram Kripal Singh Construction Pvt. Ltd. is primarily engaged in the business of carrying out works contract in the State of Jharkhand and other States and is duly registered under the provisions of the Jharkhand Value Added Tax Act, 2005.
Notably, during Assessment Years 2013-14 and 2014-15, excess tax payment was determined for Rs. 1,41,73,237/- and Rs. 6,71,54,829/-. Respondent No.1 filed statutory applications for refund u/s. 52 of JVAT Act, 2005 read with Rule 19 of JVAT Rules, 2006 before the Joint Commissioner of Commercial Taxes (Administration), Ranchi Division, Ranchi.
However, J.C.C.T. (Administration), pursuant to the communication made by Assessing Authority, instead of granting refund to Respondent No.1, directed the Assessing Authority to initiate review proceedings against the original Assessment Orders. Pursuant to reply from the Respondent No. 1, the review proceedings were dropped.
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