Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Direction to refund allegedly due alongwith interest - The ...


Technical Error Blocks Form DVAT-21 Submission; Court Orders Revenue Department to Process Refund with Interest.

January 6, 2024

Case Laws     VAT and Sales Tax     HC

Direction to refund allegedly due alongwith interest - The petitioner tried to file Form DVAT-21, however, on account of a technical error, the same was not accepted. - Revenue directed to process the refund within a period of two weeks. - HC

View Source

 


 

You may also like:

  1. Merger of Forms IEPF-3 with IEPF-4 and IEPF-7 with IEPF-1 along with change in payment process in MCA Version 3. To ease compliance burden and simplify filings, Form...

  2. Contempt Petition - allegation is that the case of the petitioner for amendment of TRAN-1 form was not considered and no orders were passed in the case of petitioner -...

  3. Violation of principles of natural justice - technical glitch - Despite the Department's submission that the petitioner had been informed in advance about the correct...

  4. Refund claim of unutilized ITC used in making zero-rated supply of goods - Technical error / arithmetical error committed by the employee - It is settled law that the...

  5. ITAT dismissed revenue's appeals for AY 2017-18 and 2018-19 regarding tax assessment on principal damages and interest additions. While assessee filed Form-1 under DTVSV...

  6. Processing of refund claim under DVAT - Revenue's contention that the mandate of Sections 11(2) of the DVAT Act and Rule 12 of the CST Rules, overriding all other...

  7. Income deemed to accrue or arise in India - receipts of subscription fees - The ITAT had found that it did not involve the transfer of copyright or the provision of...

  8. Disallowance u/s.40(b) - remuneration paid to partners - requirement of discloser in Clause 21(c) of Form 3CD - Although the details referred to in Clause 21(c) does...

  9. Taxability of Fees for technical services (FTS) - In Article–13(4)(c) of the India–UK tax treaty the words “or consists of the development and transfer of a technical...

  10. Assessment of trust - assessment u/s 21(1) or u/s 21(4) of the wealth tax act - shares of the beneficiaries of the trust were known and determinate - hence the...

  11. CIRP - Scope of the Supreme Court order - Direction to Sahara group of companies not to part with movable and immovable properties - The order dated 21.11.2013 passed by...

  12. The High Court considered the issue of availing concessional tax rate u/s 115BAA and the requirement of electronically filing Form 10-IC. The assessee was taxed u/s...

  13. Error apparent on record rectified by allowing Revenue's appeal instead of wrongly dismissing it, as logical conclusion of upholding Revenue's contentions. Rectification...

  14. Denial of benefit u/s 115BAA - while filing its return of income as it was unable to upload Form 10-IC due to technical glitches - Scope of CBDT circular - Despite the...

  15. Sale of scooters to dealer against Form III-A - the sale letters in Forms 20-21 issued by the assessee itself, prove that it had sold the goods to the consumers as,...

 

Quick Updates:Latest Updates