2017 (1) TMI 1668 - SC - VAT and Sales Tax

Time Limitation - refund claim - HELD THAT - Though we entirely agree with the High Court on the view expressed on the issue of limitation, we are unable to accept the direction to seek an explanation from the VATO who issued the above 'adjustment order' and to pass appropriate orders on the disciplinary side as he deems fit. In view of our disagreement, the said direction is set aside - The direction issued by the High Court with regard to the refund shall be complied with by the end of April, 2017 - SLP disposed off.

Summary

The Supreme Court disagreed with a High Court direction regarding disciplinary action and set it aside. The direction for refund compliance by April 2017 was upheld. Special leave petition was disposed of accordingly.