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2022 (2) TMI 2 - HC - VAT and Sales TaxInterest on delayed refund of excess amount of tax paid by the petitioner - it is contended that petitioner was only entitled to interest of ₹ 3,68,871.00, calculated @12% for the period from 04.12.2000 to 01.02.2005 under sub-section (2) of Section 33F of the Act - HELD THAT:- On going through the provisions of Section 33F of the Act, we are not inclined to accede to the prayer made by the petitioner, that too at this distant point of time. Claim of the petitioner was duly considered by the respondent and thereafter, interest was paid for the delay in paying the tax refund. We do not find any error or infirmity in the view taken by the respondent. No case for interference is made out. Petition dismissed.
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