2026-VIL-989-PAT
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VAT High Court Cases

Bihar VAT Act, 2005 – Refund of penalty under Section 68 of BVAT Act, 2005 – Prescribed authority for processing refund – Authority competent to grant refund and payment of interest – Whether Joint Commissioner of State Tax is competent prescribed authority for refund when amount exceeds Rs. 50,000/- and whether petitioner entitled to interest from date of communication of Tribunal order or from date of filing refund application – HELD – As per Rule 43(1) prescribed authority for refund shall be Joint Commissioner when amount to be refunded exceeds Rs. 50,000/-. After re-designation of officers under BGST Act, 2017, Joint Commissioner of Commercial Taxes was re-designated as Additional Commissioner of State Tax. However, when petitioner filed application before Joint Commissioner of State Tax such application could have been forwarded by Joint Commissioner to Additional Commissioner - Technical objection taken by respondent refusing refund on ground of non-filing before Additional Commissioner after re-designation cannot be accepted as it would defeat purpose of procedural provisions. Upon harmonious reading of Section 68, Section 70 and Rule 43 of VAT Act, payment of interest is not automatic after expiry of sixty days from date of communication of Tribunal order but petitioner must file application for refund. Since petitioner filed defective Form A-VIII on 21.05.2024 and despite direction by authority on 18.06.2025 failed to remove defects for one year before approaching Court, delay in processing refund is attributable to petitioner - Under Section 70(2) delay attributable to dealer is excluded from period for which interest is payable. Petitioner is directed to file fresh application in Form A-VIII before Additional Commissioner of State Tax within ten days and authority directed to grant refund within ten days from receipt of application with interest @ 6% per annum payable from authority's personal pocket if refund not made within specified period – The petition is disposed of
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