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2021 (9) TMI 947 - HC - VAT and Sales TaxArea Based Exemption - Grant of certain incentives in the form of subsidy to specified industries set up on or after 01.04.2012 - time limitation - rejection of application on the sole ground that the claims were submitted after expiry of two years from the period to which the claims related - Tripura Industrial Incentives Promotion Scheme, 2012 - HELD THAT:- The impugned order suffers from proper understanding of the order of the Court dated 12th January, 2021 and also suffers from lack of proper analysis of the provisions of the scheme. While disposing of the writ petition by the said order dated 12th January, 2021 we had made certain significant observations - the purpose was to allow the authority to examine the facts more minutely expecting that if the petitioner was prevented from making application for refund in time because a department of the government did not provide him requisite certificates, such delay would be condoned. The authority shall examine the petitioner’s refund applications on merits and dispose of the same within two month from today - Petition disposed off.
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