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2017 (5) TMI 1063 - DELHI HIGH COURTRefund claim - denial of input tax credit - Section 9(2) (g) of the DVAT Act - Held that: - what the VATO has done is clearly an abuse of the powers conferred to him under the DVAT Act. It is in utter disregard of his statutory obligation of processing the refund claim in accordance and within the time stipulated for that purpose under the DVAT Act. The Court, therefore, has no hesitation to quash the default assessments of tax and interest dated 17th December, 2016 u/s 9 (2) of the CST Act and the default assessment of penalty dated 10th January, 2017 u/s 33 of the DVAT Act - refund orders will be issued by the VATO concerned in favour of the Petitioner - petition allowed - decided in favor of petitioner.
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