2017 (10) TMI 1620 - HC - VAT and Sales Tax

Refund claim - respondents submits that the Petitioner has to file C forms in physical form with the Authorities and thereafter the claim for refund can be processed by the Authorities - HELD THAT - It will be open to the petitioner to file the physical C forms with the Authorities within a period of 15 days from today and the respondent authority will thereafter process the refund claim of the petitioner within the statutory period. In case there is a delay in the process of refund claim of the petitioner beyond the statutory period it would be open to the petitioner to file an application in these writ petitions and ask for revival. The writ petition is disposed of.

Summary

The Delhi High Court ordered the Petitioner to file 'C' forms in physical form with the Authorities within 15 days. The Authorities will then process the refund claim within the statutory period. If there is a delay, the Petitioner can file an application for revival. The writ petition is disposed of.