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2017 (1) TMI 785 - HC - VAT and Sales TaxCondonation of delay of 258 days - entitlement of interest on refund - Section 54 of the Gujarat Sales Tax Act, 1969 - Held that: - considering the provisions of the Gujarat Sales Tax Act prevailing at the relevant time i.e. section 54(1) (aa) and also considering the subsequent provisions contained in the Gujarat Value Added Tax Act, 2003, more particularly section 38, the dealer is entitled to interest on the refund arising out of and/or pursuant to the order passed by the learned appellate authority and/or on passing order of assessment - it cannot be said that the learned tribunal has committed any error in holding that the dealer is entitled to interest on the refund which arises as a consequence of the order passed by the learned appellate authority - apart from the fact that the delay has not been properly and sufficiently explained, even the Appeal deserves to be dismissed even on merits also, as the appeal lacks merits - appeal dismissed - decided against appellant.
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