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2016 (5) TMI 1286 - HC - VAT and Sales TaxPublic interest litigation - refund claim, an individual claim - Delhi Value Added Tax Act, 2004 - whether the issue raised by the petitioner regarding the refund claim which is an individual claim deserves merit in the public interest litigation? - Held that: - the petitioner is complaining about the non-compliance with the statutory provisions, however, it is seen that the 'refund' under the provisions of the Act being an individual claim, it is for the aggrieved person, if any, to seek redressal of his grievance. Hence, the issue sought to be raised deserves no consideration in a public interest litigation - petition dismissed - decided against petitioner.
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