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2017 (9) TMI 591 - HC - VAT and Sales TaxReversal of ITC - Form-W was filed belatedly - Held that: - The issue, as to whether belated filing of the Form-W, would be a bar for considering the request of the petitioner has already been considered and decided by this court by holding such delay, cannot stand in the way of considering the request for refund - the respondent shall have to consider the request of the petitioner for refund without reference to the belated filing of Form W - petition allowed - decided in favor of petitioner.
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