1. With the consent of the parties, this writ petition is taken up for consideration.

2. We have heard Mr. Subash C. Dutta, learned counsel for the petitioner and Mr. K.D.S Kotwal, learned Dy. AG on behalf of the respondents on this writ petition seeking the following prayer:—

“(i) Allow this writ petition of the petitioner; ii) Issue writ in the nature of mandamus commanding the Respondent No.2 to issue the refund along with interest @ 18% P.A.”

3. The facts giving rise to the present writ petition within narrow compass are that the writ petitioner is a partnership concern engaged in the purchase and sale of cement and other iron goods and material in Jammu. For this business, the petitioner was registered as a dealer with the Assessing Authority Sales Tax Circle J, Jammu. It appears that with regard to GST returns of the petitioner for the accounting period 1993-94, the assessment was effected under Section 7(8) of the J&K General Sales Tax Act, 1962 (hereinafter referred to as “J&K GST Act”) on 28th of August, 1995. Subsequently, a reassessment order came to be made under Section 7(11) of the J&K GST Act against the petitioner.

4. On an appeal being preferred assailing the same, the appellate authority set aside the order and remanded the case for fresh assessment.

5. During the pendency of the appeal, the petitioner had deposited the impugned demanded tax of Rs. 1,40,000/-. We are informed by learned counsel for the petitioner that that aforesaid amount was deposited by the petitioner on five different dates in following installments:—

Date	Amount in Rs.
14.09.2001	30,000-00
15.10.2001	10,000-00
20.11.2001	30,000-00
24.12.2001	20,000-00
31.01.2002	50,000-00
Total	1,40,000-00

6. The Assessing Authority reconsidered the matter and by an order dated 30th of June, 2003 passed under Section 7(15) of the J&K GST Act, reaccepted the return of the petitioner. The Assessing Authority, however, failed to make an order regarding refund of the amount which was deposited by the petitioner.

7. In this regard, the petitioner addressed the communication dated 13th of November, 2003 to the Assessing Authority requesting issuance of the refund along with interest due thereon after passing the necessary orders. A reminder in this regard from the petitioner was received by the respondents on 15th of November, 2003 also evoked no response at all from them.

8. The petitioner states that thereafter he was called upon by the Assessing Authority to submit an affidavit to the effect that he had not claimed the adjustment of said deposited amount for any accounting year. The petitioner was also required to depose that he had not received any refund till date. Such affidavit dated 7th of January, 2007 was furnished by the petitioner. Yet again, it did not receive any favourable response.

9. The petitioner thereafter appears to have sought legal assistance and caused a request for refund of the amount with interest to be issued on 7th of February, 2007 this time through his counsel. Only thereafter, the Commercial Tax Officer, Circle J, Jammu addressed the communication dated 24th of March, 2017 offering the following explanation for the reasons for failures to effect the refund:—

“Whereas, re-assessment order under sections 7(15) of J&K GST act 1962 was passed on 30-06-2003 by then CTO circle “J” with nil demand.

Whereas, papers were forwarded to Commissioner Commercial Taxes for re-fund in said case after seven years gap on 27-07-2010. Whereas, Additional Commissioner Commercial Taxes writes letter for explaining reason for delay of seven years on behalf of assessing authority in forwarding the said re-fund case on 9-10-2010.

Whereas, in reply to Additional Commissioner