Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 1269 - HC - VAT and Sales TaxRefund of input tax credit - denial on the ground that Form W has been filed by the petitioner belatedly - Held that: - it is not in dispute that the petitioner's turnover relates to export turnover and which is a zero rated sale and the petitioner has also filed Form I returns on monthly basis. Therefore, the mere delay in submission of Form W or submission in the manual Form alone cannot be a ground to refuse to look into the petitioner's application for refund - matter is remanded to the respondent and the respondent is directed to verify Form W as regards the admissibility and genuinity - petition allowed by way of remand.
|