Case Law Details
Aparnaa Sarees Private Limited Vs State of West Bengal & Ors. (Calcutta High Court)
In the case of Aparnaa Sarees Private Limited vs. State of West Bengal & Ors., the Calcutta High Court reviewed an earlier judgment concerning the refund of taxes collected during the VAT regime. The petitioner sought modification of the 2013 order, highlighting that a portion of the refundable amount was adjusted against VAT payments, while the remaining amount was left unprocessed after the implementation of the GST regime. The absence of a mechanism to refund pre-GST taxes post-GST rollout formed the crux of the issue.
The Court acknowledged the revenue’s admission of the lack of a refund mechanism for pre-GST dues and directed the respondent authorities to refund the pending amount, along with the interest as per the original order. After deducting the already adjusted amount, the refund must be processed within 12 weeks from the date of receiving the court order. The review application was thereby disposed of with no costs involved, ensuring compliance with transitional provisions and resolving the petitioner’s grievance.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. This review application has been filed by Aparnaa Sarees Private Limited to review the order passed by the Hon’ble Division Bench dated January 18, 2013 on the ground that as per the direction issued by the Hon’ble Division Bench, a portion of the amount to be refunded to the review applicant has been adjusted against the payments towards the Value Added Tax and the remaining amount is still lying with the department and after coming into force of the GST regime, there is no mechanism for adjustment and therefore, the review applicant prays for appropriate modification of the judgment and order.
2. It is not disputed by the respondents/revenue that there is no mechanism for refund of the amount, which was collected from the assessee during the VAT regime after coming into force of the G.S.T. regime.
3. Therefore, the judgment and order dated 18th January, 2013 is modified by directing the respondent authorities to refund the amount, which is lying with the department alongwith interest as ordered by the Hon’ble Division Bench less the amount, which has already been adjusted and such refund shall be effected within 12 weeks from the date of receipt of server copy of this order.
4. With the above observations/directions, review application is disposed of.
5. No costs.
6. Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal formalities.
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