Refund claim - Claim based on revised return filed - Separate ...

Revised Return Refund Claims Valid Without Separate Application; No Need for Form DVAT-21, Court Confirms Precedent.

August 23, 2023

Case Laws VAT and Sales Tax HC

Refund claim - Claim based on revised return filed - Separate application for refund not filed - Once a claim for refund stands embodied in the return itself, there is no additional obligation placed upon the assessee to file Form DVAT-21. This position, in any case, stands concluded against the respondents in light of the judgments rendered by the Court in Corsan Corviam and Consortium of Sudhir Power Projects. - HC

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Refund claim - Claim based on revised return filed - Separate ...

Revised Return Refund Claims Valid Without Separate Application; No Need for Form DVAT-21, Court Confirms Precedent.

August 23, 2023

Case Laws VAT and Sales Tax HC

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