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2022 (5) TMI 1197 - HC - VAT and Sales TaxClaim of interest Refund of VAT - delay in furnishing the declaration i.e. C-Forms to be factored in while calculating interest - Section 38(3)(a)(ii) of the DVAT Act. - HELD THAT:- The respondent/revenue has carried the matter in appeal to the Supreme Court. The Supreme Court, via order dated 01.02.2017, passed in VIZIEN ORGANICS, M/S MUNSHI RAM RAM PARKASH, MANGLA ENTERPRISES, DHANJAL ENGG. WORKS, M/S GOEL OIL COMPANY, M/S ARUN ELECTRONICS, POWER INDUSTRIES PROPRIETO SH. TARUN BANSAL, M/S. LUDHIANA AUTO SUPPLY CO., VERSUS COMMISSIONER, TRADE & TAXES & ANR. [2017 (1) TMI 1168 - DELHI HIGH COURT] has stayed the operation of the aforementioned judgment rendered by the coordinate bench. The present writ petition is disposed off, with the caveat that the petitioner’s claim concerning the remaining interest would be processed and shall be paid, in case the respondent/revenue was to fail in the aforementioned SLP.
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