TMI Blog2017 (5) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 59(2) of the Delhi Value Added Tax Act 2004 (DVAT 2004) dated 5th October 2016 (Annexed R-1 to the counter affidavit of the respondent). He further pointed out that in the rejoinder, that for the first quarter of 2015-16 no notice has been issued under Section 59(2) of the DVAT Act. 2. Learned counsel for the Respondent is unable to dispute that there is no other file with the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 2004 dated 5th October 2016 for the I and II quarter 2015-16. 5. At this juncture, the counsel for the Petitioner pointed out that his associate appeared before the VATO with a typed application seeking refund but that application was not entertained. 6. Consequently, as of now there is no barrier to processing the claim for refund. If the VATO requires any document then he will inform t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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