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VAT - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Refund of the tax paid - as no such communication withholding ...


Court Orders Tax Refund for Petitioner Due to Lack of Communication on Withholding; Section 40(2) Claim Rejected.

July 22, 2021

Case Laws     VAT and Sales Tax     HC

Refund of the tax paid - as no such communication withholding the refund has been received by the petitioner either before filing of the Writ Petition or during the pendency of the present proceeding - this Court cannot accept the statement made on behalf of the respondents that the 3rd respondent, having exercised powers conferred under Section 40(2) of the Act, has decided to withhold the refund due to the petitioner. - refund to be granted - HC

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