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2020 (1) TMI 416 - DELHI HIGH COURTValidity of SCN - Allegation that the SCN is illegal only on account of the fact that the reasons for initiation of revision proceedings have not been made part of the notice under Section 74A(2) of the DVAT Act - HELD THAT:- Section 74A, which vests power of revision on the Commissioner does not per se require that the reasons for initiation of revisionary proceedings should be communicated with the notice under Section 74A(2). At the same time, there cannot be any doubt that good and sufficient reasons, which are germane to the issue, should be recorded by the Commissioner at the time when he exercises his discretion to initiate revision proceedings under Section 74A of the DVAT Act. So far as the claim for refund made by the petitioner is concerned, we find that the said claim has been made by the petitioner on 28.03.2018 in the requisite form DVAT-21. The said refund in terms of Section 38 of the Act read with Rule 34 of the DVAT Rules, 2005 was liable to be granted within two months of the claim being made. There is no reason for the respondent to withhold the said refund. Mere pendency of the revision proceedings cannot be a justification for withholding the refund since that is not a ground for withholding the same under Section 38 and 39 of the DVAT Act. The respondent is directed to forthwith refund the excess tax deposited by the petitioner. The same be credited to the account of the petitioner positively within the next two weeks, along with the interest as admissible in law. List on 03.02.2020.
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