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VAT - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Refund claim - DVAT Act, 2004 - The refund due could not have ...


Court Rules Refund Under DVAT Act Cannot Be Withheld Post-Reassessment; Orders Rs. 50,000 Compensation for Delay.

August 26, 2019

Case Laws     VAT and Sales Tax     HC

Refund claim - DVAT Act, 2004 - The refund due could not have been stopped by creating a fresh demand pursuant to such reassessment exercise - In case of failure to pay the refund before 14-9-2019, Respondent will pay an additional compensation of ₹ 50,000/- to the Petitioner.

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