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VAT - Highlights / Catch Notes

Home Highlights February 2012 Year 2012 This

Maharashtra VAT Act 2002 - Refund - Petitioner falls within ...


Maharashtra VAT Act: Petitioner Entitled to Refund u/s 51 Due to Unjustified Delay by Department.

February 23, 2012

Case Laws     VAT and Sales Tax     HC

Maharashtra VAT Act 2002 - Refund - Petitioner falls within Section 51(3)(a)(3) relating to holders of a certificate of entitlement under any Package Scheme of Incentives. In view of provisions of Section 51, department is not justified in keeping the refund application pending inordinately without explanation. - HC

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