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2017 (5) TMI 657 - DELHI HIGH COURTValidity of notice issued by VATO u/s 59(2) of the DVAT Act, 2004 - refund - Held that: - The Court is of the view that the VATO in question who had first to record the reasons in file before issuing the notice u/s 59(2) of the DVAT Act failed to do so. It reflects lack of knowledge of the basic requirement of law prior to the exercise of statutory powers. There is no barrier to processing the claim for refund. If the VATO requires any document then he will inform the Petitioner in writing not later than one week from today. It is made clear that in any event the VATO will process the refund claim and pass appropriate orders for payment of the refund and interest directly into the Petitioner's account not later than ten days thereafter. Petition allowed - decided in favor of petitioner.
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