2018 (5) TMI 2150 - HC - VAT and Sales Tax

Non-payment of Refund - non-filing of Form ST-21 - HELD THAT - Without prejudice to the rights and contentions of the petitioner the petitioner would furnish Form ST-21 within a period of two weeks and the respondents would process the case of refund within a period of three weeks thereafter. It is stated that Form ST-21 will be filed manually as facility of uploading of Form ST-21 under the Sales Tax Act 1975 is not available. Relist on 10.8.2018.

Summary

The Delhi High Court directed the petitioner to file Form ST-21 within two weeks for a refund, despite the petitioner's argument that it was not required in case of pre-deposit. The respondents were given four weeks to file a counter affidavit, with a re-joinder affidavit due within four weeks after that. The court ordered the refund processing to be completed within three weeks after Form ST-21 submission. The case was scheduled for relisting on 10.8.2018.