2024 (1) TMI 241 - HC - VAT and Sales Tax

Direction to refund allegedly due alongwith interest - Petitioner filed a return for the fourth quarter and claimed a refund under the Delhi Value Added Tax Act - HELD THAT - The petitioner tried to file Form DVAT-21, however, on account of a technical error, the same was not accepted. As per the petitioner, the refund for the tax period already paid has already been filed by the respondents and no demand appears in the portal, however, refund has not yet been processed for the said quarter. Issue notice. Notice is accepted by learned counsel appearing for respondents, who submits that on account of an error, the same could not be processed and assures that the refund shall be processed within a period of two weeks from today. The statement is taken on record. The petition is disposed of, directing the respondents to process the refund within a period of two weeks.

Summary

Issues involved:
The petitioner seeks a direction for the refund of an amount under the Delhi Value Added Tax Act for a specific tax period.

Issue 1: Refund of VAT amount

The petitioner filed a return for a particular quarter and claimed a refund under the Delhi Value Added Tax Act. An assessment order was passed creating a demand, which was objected to by the petitioner. The Objection Hearing Authority's order was set aside by the Appellate Tribunal. The petitioner attempted to file Form DVAT-21 for the refund, but faced technical errors. The petitioner highlighted that the refund for the tax period has not been processed yet, despite no demand appearing in the portal.

Decision:
The court issued notice to the respondents, who acknowledged the error in processing the refund and assured that it would be processed within two weeks. The petition was disposed of, directing the respondents to process the refund within the specified time frame and grant admissible interest to the petitioner as per the law.