Case Law Details
Dharti Quarry Works Vs State of Gujarat (Gujarat High Court)
We are of the view that there is no legal justification for withholding the amount referred to above, which is otherwise refundable to the writ applicants in passing of any assessment orders for the relevant assessment years. It could be said that such withholding of the refund is contrary to the provisions of the Section 36 of the VAT Act, 2003.
We may refer to and rely upon the decision of this Court rendered in the case of Shilpa Industries Vs. State of Gujarat [SCA/540/2020], decided on 22.01.2020. We quote the relevant observations as under –
The stand taken by the respondent No.2 in the affidavit in reply is clearly a bureaucratic approach and redtapism, whereby the citizen of this country has to approach this court for getting legitimate refund. It is expected from the State machinery not to harass the citizen of this country in such a manner compelling them to approach to the Highest Court of the State for getting refund amount, which otherwise cannot be withheld for a minute without there being any authority with the respondent.
In the overall view of the matter, we are convinced that the writ application deserves to be allowed and is hereby allowed. The respondents are directed to pay to the writ applicants an amount of Rs.14,61,850/ together with the statutory interest @ 6 % within a period of six weeks from the date of communication of this order.
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