2016 (11) TMI 845

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..... : - a direction is issued to the respondents to process the petitioner’s claim for refund and pass appropriate orders and ensure that the amounts together with up-to-date interest (till date of payment) are released to its account within a week from today. In case of any discrepancy or shortfall of interest, it is open to the petitioner to move an application in that regard. The same shall be deci .....

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..... This, according to the VAT authorities, entitled them to adjust the amounts payable. They were accordingly withheld under Section 38(2) of the DVAT Act, 2004 [hereafter the Act ]. It was in these circumstances that on 27.10.2016, the VAT authorities apparently sought to adjust these amounts. In the meanwhile, it was discovered that the petitioner had preferred a petition to the Objection Hearing .....

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