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APARNAA SAREES PRIVATE LIMITED vs. STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

T.S SIVAGNANAM
HIRANMAY BHATTACHARYYA

Pet. Counsel

Debanuj Basu Thakur

Atish Chakraborty

Res. Counsel

Anirban Ray

T. M. Siddiqui

Tanoy Chakraborty

Petitioner / Applicant	APARNAA SAREES PRIVATE LIMITED
Respondent	STATE OF WEST BENGAL & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Jan 14, 2025
Order No.	R. V. W. 266 of 2024 With I. A. No. CAN 1 of 2024 and W. P. T. T. 60 of 2012
Citation	2025(1) TAXREPLY 12434
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ORDER
1. This review application has been filed by Aparnaa Sarees Private Limited to review the order passed by the Hon’ble Division Bench dated January 18, 2013 on the ground that as per the direction issued by the Hon’ble Division Bench, a portion of the amount to be refunded to the review applicant has been adjusted against the payments towards the Value Added Tax and the remaining amount is still lying with the department and after coming into force of the GST regime, there is no mechanism for adjustment and therefore, the review applicant prays for appropriate modification of the judgment and order. 2. It is not disputed by the respondents/revenue that there is no mechanism for refund of the amount, which was collected from the assessee during the VAT regime after coming into force of the G.S.T. regime. 3. Therefore, the judgment and order dated 18th January, 2013 is modified by directing the respondent authorities to refund the amount, which is lying with the dep....