Out - Sel Promotions India Pvt. Ltd. & ANR v. The Joint Commissioner Commercial Tax & ORS

WPA 8329 OF 2019 03.01.2023 Sl no. 28 Out-Sel Promotions India Private Limited & Anr. Ct no. 2 - Vs - P.M.

The Joint Commissioner, Commercial Taxes, Park Street Charge & Ors.

Ms. Rita Mukherjee, Mr. Pujon Chatterjee ... for the petitioner Mr. Anirban Ray, Ld. Govt. Pleader Mr. T. M. Siddiqui, Mr. D. Ghosh ... for the State.

Heard learned advocates appearing for the parties.

Petitioner has filed this writ petition praying for direction upon the respondent authority concerned under the VAT / CST Act for refund of the sum of Rs; 3,07,481/- which according to the petitioner was paid in the name of a wrong entity and further the basis of such claim of refund is that the petitioner has subsequently paid the tax relating to the same transaction and period for which it has already paid in the name of wrong entity.

If it is found from record that this fact is established that the petitioner has paid the same amount twice once, in its own name and another in the name of a wrong entity. In that event, the respondent concerned shall pass an order of immediate refund of the aforesaid amount within a

period of eight weeks from the date of communication of this order after giving an opportunity of hearing to the petitioner or its authorized representatives. With this observation and direction this writ petition being WPA 8329 of 2019 is disposed of. (Md. Nizamuddin, J.)