IMPORTANT POINT
Public authorities must provide an opportunity to explain delays in tax refund claims before rejecting them as time barred.

JUDGMENT :

(Soumitra Saikia, J.)

Heard Dr. A. Todi, learned counsel for the petitioner. Also heard Mr. B. Choudhury, learned Standing Counsel, Tax and Finance Department.

2. Since all these writ petitions are filed by the same writ petitioner, namely, M/S Larsen & Toubro Ltd. being aggrieved by non-refund of the excess tax amount paid by the petitioner for different assessment years, these 4 (four) writ petitions are taken up together and disposed of by this common order. The brief facts of the cases are given herein below.

3. The writ petition i.e. WP(C) No.1430/2017 is directed against the order dated 16.11.2016 passed by the Assistant Commissioner of Taxes, Guwahati, whereby the refund claims made by the petitioner under the Assam Value Added Tax Act (AVAT), 2003 and Assam Value Added Tax Rules, 2005 were rejected as being time barred. The petitioner is a Public Limited Company incorporated under the Companies Act, 1956, having its registered office at L&T house, N.M. Marg, Ballard Estate, Mumbai-400001. The petitioner carries on the business of execution of works contract of various natures at different places within the country awarded by the various authorities of the Central Government as well as the State Government of different States. The petitioner company is also having its office in Assam at Milanpur Road, Bamunimaidam, Guwahati-781021. The petitioner is represented by its Assistant Manager (Indirect Taxes) in the present proceedings. The petitioner carries on its business within the State of Assam which is registered under the Assam Value Added Tax Act, 2003 bearing Identification No. (TIN) 18410028777. Being a registered Company, the petitioner submits its returns regularly before the competent authorities and has been paying taxes regularly.

4. For the period of 2006-07 the petitioner submitted its returns before the Superintendent of Taxes, Guwahati, Unit-A (Respondent no.5). The returns filed were duly received by the Superintendent of Taxes, Guwahati, Unit-A on 29.09.2007. In the returns filed by the petitioner, it was clearly mentioned that there was excess tax paid by the petitioner to the tune of Rs.2,28,58,239/-(Rupees Two Crores Twenty Eight Lakhs Fifty Eight Thousand Two Hundred and Thirty Nine) only. The said excess tax was paid on the account of tax already deducted at source by the VAT Authorities.

5. It is submitted that the petitioner was served with a notice being Notice No.1163 dated 28.05.2009 requiring the petitioner to appear in audit assessment proceedings contemplated under Section 36 of the Assam Value Added Tax Act, 2003. The said notice was issued proposing to take up audit assessment for 2 assessment years, namely, assessment year 2005-06 and 2006-07. The petitioner responded to the said notice by filing representation dated 03.06.2009 intimating the authorities that for the assessment 2005-06 assessment was initiated and completed by the competent officer and an assessment order in that respect was passed on the basis of the audit assessment proceedings. Pursuant to the said representation filed by the petitioner, no further proceedings was initiated by the Department nor any information to that effect was furnished to the petitioner in spite of enquiries made by the petitioner on number of occasions. It is submitted that the assessment for particular assessment year are completed by the Department ordinarily at the belated stage and as per the Assam Value Added Tax Act, 2003 assessment proceedings by the respondent can be taken up beyond 5 years but within 8 years from the ends of the relevant assessment year. Accordingly, it is submitted that the petitioner awaited for further information from the Department in respect of the completion of the assessment proceedings for the assessment year 2006-07, but no such assessment order was issued by the assessing authority, namely, the Assistant Commissioner of Tax, Unit-A, Circle-99 (respondent no.3) or by the Superintendent of Taxes, Guwaha