Case Law Details
CA Sandeep Kanoi
Issue- The only grievance of the parties like the Petitioners is that the returns though furnished and submitted have not been scrutinised and verified in terms of the law and the admissible refund is also not granted.
Contention raised by the revenue- There are certain issues raised by the Respondents (Sales Tax Department) and about non compliance with the relevant rules or provisions of law enabling the Petitioners to seek refund and equally the Respondents to process the claims of the parties like the Petitioners.
Held by Hon’ble High Court- If the returns are furnished and submitted, then, they deserve to be scrutinised. If they should be scrutinised expeditiously and early and equally the claims for refund in pursuance thereof, then, the only direction that we issue is that the Respondents process such cases and as expeditiously as possible.
Also Read- Good news, High Court orders to grant MVAT refund as per return where Form 501 not filed
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Dear Sir ,
pls send the high court decision for mvat refund not necessary to file 501 judgement copy
4) We clarify that we make no observation nor express any opinion specifically on the issue as to whether the refund could be granted to the Petitioners on the basis of their computation and calculation made in the returns or a separate procedure being evolved therefor. They will have to comply with the same including filling in the forms if necessary.
It is a case of wrong interpretation of the Judgement. From the above the Bombay High Court has clearly mentioned that they are not expressing any opinion on the issue whether refund could be granted on the basis of calculations of the returns and they have categorically stated in the same paragraph that the assessees will have to comply with filing procedure and forms wherever necessary. Thus, the title of the article should not be “Refund without filing of Form 501” the direction is to a specific issues that too subject to necessary filings.