Refund of the excess tax collected - the time limit prescribed ...
VAT and Sales Tax
February 11, 2023
Refund of the excess tax collected - the time limit prescribed for filing such declarations is directory and not mandatory and in the case on hand the assessing officer having accepted the Form C declarations and considered the same, it is deemed that the assessing officer of IOCL was satisfied that there was sufficient cause which prevented the dealer from filing Form C declaration within the time stipulated under the Act and the rules framed thereunder. - Refund to be granted with interest - HC
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