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2013 (12) TMI 975 - HC - VAT and Sales TaxInterest on refund u/s 38(2) of the Gujarat Value Added Tax Act, 2003 – Refund granted on provisional assessment – Held that:- A registered dealer shall be entitled to received simple interest at the rate of 6% p.a. on the amount of such refund in pursuance of any order other than the audit assessment order or in pursuance of any order by any Court - on plain reading of subsection (2) of Section 38 “order” includes provisional assessment order/ provisional refund order – the Tribunal has not committed any error and / or illegality in holding that the dealer shall be entitled to interest at the rate of 6% p.a on the provisional refund – Decided against Appellant.
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