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High Court of Punjab and HaryanaCWP/14793/2018disposed of

M/S Kahlon International v. State Of Punjab And ANR

2018-06-01Mr Justice Rajiv Sharma,Mr. Justice R.C. Kathuria (Retd.)2 pages

CWP-14793-2018 -1IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-14793-2018 Date of Decision: 1.6.2018 M/s Kahlon International, Ludhiana ....Petitioner.

Versus

State of Punjab and another

...Respondents.

CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL, ACTING CHIEF JUSTICE.

HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA PRESENT: Mr. Rajesh Gupta, Advocate for the petitioner. AJAY KUMAR MITTAL, ACJ.

1.

In this writ petition filed under Article 226 of the Constitution of India, the petitioner has prayed for issuance of a writ in the nature of mandamus directing respondent No.2 to release its refund along with interest.

2.

The petitioner is engaged in the business of manufacturing of nuts and bolts. The petitioner filed the returns for the financial years 200910, 2012-13, 2015-16 and 2016-17 along with annual statement. It had to pay advance tax on the goods purchased from outside the State of Punjab on the purchases made within the State of Punjab. The petitioner was entitled to refund as the tax collected by the State for the aforesaid period was more than the output tax liability. Accordingly, the petitioner applied on VAT-29 vide applications dated 18.3.2017, 20.6.2017, 26.10.2017 and 30.11.2017 Gurbachan Singh 2018.06.01 17:15 I attest to the accuracy and integrity of this document

CWP-14793-2018 -2- (Annexures P-2 to P-10, respectively) to respondent No.2 for refund along with interest, but no response has been received till date. Hence, the present writ petition.

3.

Learned counsel for the petitioner submitted that for the relief claimed in the writ petition, the petitioner has moved the applications dated 18.3.2017, 20.6.2017, 26.10.2017 and 30.11.2017 (Annexures P-2 to P-10, respectively) to respondent No.2, but no action has so far been taken thereon.

4.

After hearing learned counsel for the petitioner, perusing the present petition and without expressing any opinion on the merits of the case, we dispose of the present petition by directing respondent No.2 to take a decision on the applications dated 18.3.2017, 20.6.2017, 26.10.2017 and 30.11.2017 (Annexures P-2 to P-10, respectively), in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of two months from the date of receipt of the certified copy of the order.

(AJAY KUMAR MITTAL) ACTING CHIEF JUSTICE June 1, 2018 (TEJINDER SINGH DHINDSA) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No Gurbachan Singh 2018.06.01 17:15 I attest to the accuracy and integrity of this document