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VAT - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Interest on the refund amount - The contention that the ...

Case Laws     VAT and Sales Tax

January 31, 2023

Interest on the refund amount - The contention that the petitioner is guilty of inaction for an inordinately long period is also unpersuasive. - Once the petitioner had filed the application for seeking refund of the amount along with interest, it was incumbent upon the respondents to either allow or reject the same as per law. The inaction, if any, is largely on the part of the respondents. - HC

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