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2022 DIGILAW 647 (GUJ)

Tekni Engineering Pvt. Ltd. v. State of Gujarat

2022-05-05

J.B.PARDIWALA, NISHA M.THAKORE

body2022
ORDER : J.B. Pardiwala, J. 1. Since the issues raised in all the captioned writ applications are the same, those are taken up for hearing analogously and are being disposed of by this common order. 2. For the sake of convenience, the Special Civil Application No.14435 of 2021 is treated as the lead matter. 3. By this writ application under Article 227 of the Constitution of India, the writ applicants have prayed for the following reliefs : “A. This Hon’ble Court may be pleased to issue writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the Respondents to grant refund of Rs.2,96,622 due as per self-assessment return under the Vat Act for the year 2013-14 along with appropriate interest on such refund; B. Pending notice, admission and final hearing of this petition, this Hon’ble Court may be pleased to direct the Respondents to grant refund of Rs.2,96,622 due as per self-assessment return under the Vat Act for the year 2013-14 along with appropriate interest on such refund; C. Ex parte ad interim relief in terms of prayer B may kindly be granted; D. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioners shall forever pray.” 4. It appears from the materials on record that the writ applicants are engaged in the business of manufacture and sale of FRP/Wooden Cooling Towers as well as parts and accessories used as machinery parts in the chemical plants, steel plants, cold storages etc. 5. The writ applicants were duly registered under the Gujarat Value Added Tax Act, 2003 (for short “the Act, 2003”) as well as under the Central Sales Tax Act, 1956 (for short the CST Act). 6. The writ applicants purchased goods from the registered dealers under the VAT Act on payment of tax and claimed Input Tax Credit of such tax under the VAT Act. It is the case of the writ applicants that as the inter-state sales of the writ applicants made against the statutory declaration forms attracted concessional rate of tax under the CST Act, the Input Tax Credit of the writ applicants exceeded output tax liability. 7. It is the case of the writ applicants that as the inter-state sales of the writ applicants made against the statutory declaration forms attracted concessional rate of tax under the CST Act, the Input Tax Credit of the writ applicants exceeded output tax liability. 7. In such circumstances referred to above, the applicants claimed refund of such excess tax in the self assessment return filed in Form 205 under Section 33 of the VAT Act for the year 2013-14. 8. The writ applicants are here before this Court as despite number of reminders for grant of refund to the writ applicants, the refund has not been processed and paid. 9. We have heard Mr. Uchit N. Sheth, the learned counsel appearing for the writ applicants and Mr. Utkarsh Sharma, the learned AGP appearing for the State-respondents. 10. It is not in dispute that after the filing of the annual return, the time limit for assessment and reassessment under the VAT Act expired and no assessment or re-assessment order was passed by the authority. 11. The issue is squarely covered by two decisions of this High Court (i) Malhotra Graphics Thr. Sanjay Malhotra vs. State of Gujarat & Anr., Special Civil Application No.17833 of 2007 decided on 23rd March, 2012 and (ii) Torrent Power Ltd. vs. State of Gujarat, Special Civil Application No.16211 of 2018 decided on 15.04.2019. 12. In such circumstances referred to above, we allow this writ application with a direction to the respondents to grant the refund of Rs.2,96,622/- due as per the self-assessment return under the VAT Act for the year 2013-14 along with the statutory interest payable on such refund within a period of six weeks from the date of receipt of the writ of this order. 13. In view of the aforesaid, the connected two writ applications are also allowed and the directions issued in Special Civil Application No.14435 of 2021 shall also be complied with, with respect to the connected writ applications.