Case Law Details

Case Name : M/s GB Tools and Forgings Ltd. Vs State of Punjab and others (Punjab and Haryana High Court)
Appeal Number : CWP No.19646 of 2018 & CWP No.19648 of 2018
Date of Judgement/Order : 28/08/2018
Related Assessment Year :

M/s GB Tools and Forgings Ltd. Vs State of Punjab and others (Punjab and Haryana High Court)

Learned counsel for the State submitted that voucher for refund of the amount of tax has been issued. The amount will be credited to the account of the petitioner within one week.

Learned counsel for the petitioner pointed out that amount of interest statutorily payable on delayed refund of the tax has not been included in the voucher issued by the respondent.

As we are getting these types of cases regularly, where the State is not refunding the amount due to the assessees despite there being orders passed in their favour or otherwise they were found entitled to the same, we direct the Financial Commissioner, Taxation, Punjab to appear in person in Court so that this avoidable litigation can be checked. He shall apprise this Court about the time frame within which refunds due to the assessees will be processed and all pending refund applications will be disposed of and the amount will be paid to the assessees.

He shall also apprise the Court about the persons, who will be responsible for delay for refund of the tax.

Adjourned to 06.09.2018.

A copy of the order be placed on the file of other connected case.

Download Judgment/Order

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