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2021 (1) TMI 1156 - HC - VAT and Sales TaxGrant of subsidy - time limitation - rejection on the ground that the claim was submitted after expiry of two years from the period to which the claim related - Tripura Industrial Investment Promotion Incentive Scheme, 2012 - HELD THAT:- It is not in dispute that the petitioner is otherwise an eligible unit entitled to the refund of the value added tax under the said scheme, of course subject to fulfillment of the conditions contained therein. The scheme also envisages time limit for making application for refund. However, if the VAT department of the Government had delayed issuing necessary certificates of payment of tax to the petitioner, the application of the petitioner for refund cannot be rejected only on the ground of delay in making the same. Both the objections of the respondents that the scheme does not envisage extension of time for making application for refund and that the petitioner at the outset had not made out any grounds justifying delay, are turned down. On record, the petitioner has produced applications for grant of certificate by the VAT authorities and copies of reminders. However, that all these aspects be first examined by the District Industrial Centre. The District Industrial Centre shall consider the petitioner’s further representations both dated 13.07.2020 copies of which are produced at Annexure-9 to the petition and the contents thereof - Petition disposed off.
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