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2022 (9) TMI 426 - HC - VAT and Sales TaxValidity of assessment order - Refund claim alongwith the interest - suppression of facts or not - time limitation - section 16 (1) (a) of the TNGST Act - HELD THAT:- No doubt the petitioner has approached the appellate authorities. However, admittedly, the refund in question arises in respect of those issues that had not travelled in appeal and had attained finality. It was only as regards the remainder of the issues as well as penalty that the petitioner has approached the statutory authorities and some of those appeals are still stated to be pending. The claim of interest is maintainable even in the absence of a statutory Form. It was never the case of the Department at any stage, that the claim ought to have been made in statutory Form. The petitioner’s request dated 07.03.2008 seeks only refund under threat of legal action. Interest upon the refund claimed shall be quantified and paid over within a period of four (4) weeks from date of receipt of a copy of this order - Petition allowed.
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