2026-VIL-397-JHR
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VAT High Court Cases

Jharkhand VAT Act, 2005 - Delay in refund of excess tax paid - Respondent delayed the refund despite the petitioner's repeated reminders citing reasons such as, Additional Commissioner’s post is vacant and the Secretary of the department has been deputed as an observer for election duty – HELD - The above reasons for denying or delaying the refunds are neither legal nor satisfactory - The facts of this case are quite gross and the Bench is surprised by the attitude of the Revenue Department in delaying the refunds on a specious plea that the post is vacant or one of the officials has been deputed on election duty. On this ground, the functioning of the department cannot be stopped. In any event, these are not the reasons to delay the refunds, because delayed refunds invariably accrue interest, which is again paid only from the taxpayers’ money - The officials, who are only the trustees, cannot delay such matters simply because there is no mechanism to make them pay for the delay. If one of the posts is vacant or one of the officials is sent on deputation for election duty, there would be others holding the charge. The business of the Revenue Department cannot come to a grinding halt for the reasons now cited - Commissioner, Commercial Taxes Department, to ensure that the petitioner is refunded the excess amount with interest @ 6% per annum commencing after 90 days of the petitioner’s first application claiming refund. This amount must be computed and actually refunded to the petitioner on or before 05.05.2026 without giving any excuses. If the aforesaid amount is not refunded by this date, the interest for the further period shall have to be paid personally by the Commissioner, Commercial Taxes Department and such amount should then be deducted from his/her salary – The writ petition is disposed of
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