JUDGMENT :

The petitioner carries on the business under the name and style of M/S ITAS G Pharma and having its office in the Sree Nagar area of Guwahati. It is submitted that the petitioner was a registered dealer under the Assam VAT Act, 2003 bearing registration number 18530036665. According to the petitioner for the assessment year 2011-12, it had submitted its return of turnover under the Assam VAT Act, 2003 before the assessing officer and claiming a sum of Rs. 17,29,010/- (Rupees Seventeen Lakh Twenty Nine Thousand Ten Rupees Only) to be the amount refundable to the petitioner. The assessing officer namely, the respondent No 4, completed the assessment and vide the assessment order dated 06.07.2016, a sum of Rs. 17,38,945/- (Rupees Seventeen Lakh Thirty Eight Thousand Nine Hundred Forty Five Only) was determined as the amount refundable to the petitioner. The said amount became refundable after adjustment of input tax credit and TDS against the output tax liability of the petitioner. It is the submission on behalf of the learned Senior counsel for the petitioner that upon receipt of the order of assessment, necessary steps were taken for filing of the refund application for re