JUDGMENT :

(Deepak Roshan, J.)

W.P.(T) No. 3944 of 2022 (Assessment Year 2009-10) has been preferred by the petitioner for setting aside of the order dated 28.05.2022 (Annexure-9) passed by the Joint Commissioner of Commercial Taxes, Jamshedpur Division, whereby the Tax authority has rejected the refund of the petitioner to the tune of Rs.56,86,616/- on two grounds; firstly, the refund application has been filed with delay and secondly, there being alleged outstanding dues of the petitioner. Similarly, W.P.(T) No. 3911 of 2022 (Assessment Year 2012-13) has been preferred for setting aside the order dated 28.5.2022 (Annexure-6) passed by the Tax Authority, whereby refund application of the petitioner to the tune of Rs. 19,09,596/- has been rejected on same and similar grounds. Since the issues are common, as such both these applications are being heard together and disposed of by this common judgment. For brevity, relevant facts have been taken from W.P.(T) No. 3944 of 2022.

2. An assessment order was passed on 01.04.2014 determining Rs. 35,06,253/- as the Tax payable by the petitioner. An excess demand Notice for the period 2009-10 was issued on 02.09.2014 to the petitioner in Form