TMI Blog2016 (7) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... t is permissible or contemplated in terms of Section 38 of the DVAT Act. There has to be some accountability fixed within the Department for the lapses on part of those processing refund application resulting in such unnecessary payment of interest beyond what is permissible. This is an additional reason why the Court refuses to countenance the so-called 'fail-safe' system devised by the Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o - W.P.(C) 5250/2016 - - - Dated:- 12-7-2016 - S.MURALIDHAR NAJMI WAZIRI JJ. Petitioner Through: Mr. Vinod Srivastava, Mr. Ravi Chandok Mr. Prakash Agarwal, Advocates. Respondent Through: Mr. Gautam Narayan, Additional Standing Counsel, GNCTD with Mr. R.A. Iyer, Advocate and Mr. Sunil Kumar VATO (Ward -83) O R D E R It is pointed out by Mr. Vinod Srivastava, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is nothing therein or in the Delhi Value Added Tax Rules, 2005 that permits staggering of the refund payments due to an Assessee. Once an application is found to be in order and has been duly verified by the concerned authority, there can be no justification for not releasing of the refund amount in terms of Section 38 of the DVAT Act. In any event, the time period within which the refund is to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ease of the principal refund amount is delayed further. The payment of interest is invariably delayed even further. Resultantly, not only is the dealer getting the refund far beyond the time period specified under Section 38 of the DVAT Act but the Department is ending up paying far more interest on the refund amount than what is permissible or contemplated in terms of Section 38 of the DVAT Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d is not received within the time assured. 6. A copy of this order be delivered through a Special Messenger to the Commissioner, VAT, so that appropriate instructions can be issued to ensure that the processing of refund applications is not delayed and that the time limits specified under Section 38 of the DVAT Act are strictly adhered to. The revised administrative instructions should be issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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