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2021 (10) TMI 1168 - HC - VAT and Sales TaxRefund claim by carry forward of the same to the next tax period - transitional ITC to the electronic credit ledger - Section 5 (3) and Sections 6 and 8 of the CST Act, 1956 - HELD THAT:- It is an undisputed case between the parties that the application for refund alongwith interest filed by the Petitioner is pending consideration with the Respondents, despite a reminder application dated 23.07.2021. It is incumbent upon the Respondents to take a decision on the application for refund. The concerned Respondent(s) are directed to decide the claim of the Petitioner for refund for the relevant period, in accordance with law and also keeping in mind the principle of “unjust enrichment” - petition disposed off.
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