2019 (10) TMI 1030 - HC - VAT and Sales Tax

Refund alongwith interest - period fourth quarter of Financial Year 2014-2015 - DVAT Act, 2004 - HELD THAT - It appears that the respondent has not yet finally decided the aforesaid claim of refund raised by this petitioner. The concerned respondent authority are directed to decide the aforesaid claim of refund of this petitioner in accordance with law, rules, regulations and Government policy applicable to the facts of the present case - petition disposed off.

Summary

Issues:
Refund under Delhi Value Added Tax Act, 2004 for the fourth quarter of Financial Year 2014-2015.

Analysis:
The petitioner filed a writ petition seeking a refund under the Delhi Value Added Tax Act, 2004 for a specific amount with interest. The court noted that various reasons were provided in the petition to support the refund claim. It was observed that the respondent had not yet made a final decision on the refund claim. Consequently, the court directed the respondent authority to decide on the refund claim in accordance with the law, rules, regulations, and government policy applicable to the case. The court emphasized the need to consider the principles established by the Hon'ble Supreme Court in a relevant case and instructed the respondent to make a decision within eight weeks from the date of the court's order. The writ petition was disposed of with these directions.