2024 (2) TMI 10 - SCH - VAT and Sales Tax

Refund claim - It is the case of the petitioner that bearing in mind the provisions of Section 38(3)(a)(ii) of the DVAT Act the refund application was liable to be granted within two months from the submission of the revised return and thus latest by 31 May 2015 - it was held by High Court that The respondents are consequently directed to refund the amount of Rs. 6, 62, 74, 405/- along with interest from the date it fell due - HELD THAT - There are no. reason to interfere with the judgment and order(s) impugned passed by the High Court. Hence the Special Leave Petition is dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition, choosing not to interfere with the judgment and order(s) of the High Court due to the peculiar facts of the case. Delay was condoned, and pending applications were disposed of.