2015 (5) TMI 1045 - HC - VAT and Sales Tax

Refund claim - Whether communications can be regarded as orders - e-mail and the letter purported to be orders under Section 38 Delhi Value Added Tax, 2004 - Held that - the said communications cannot be regarded as orders in the proper format, therefore, the communications are set aside. - Refund application disposed of

Summary

The Delhi High Court allowed the petition, setting aside communications not in proper format regarding a refund application under Section 38 of the Delhi Value Added Tax Act, 2004. The competent authority must dispose of the refund application within six weeks. No observations were made on the merits, leaving the decision to the competent authority.