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TMI Blog2017 (5) TMI 1063X X X X Extracts X X X X X X X X Extracts X X X X ..... im in accordance and within the time stipulated for that purpose under the DVAT Act. The Court, therefore, has no hesitation to quash the default assessments of tax and interest dated 17th December, 2016 u/s 9 (2) of the CST Act and the default assessment of penalty dated 10th January, 2017 u/s 33 of the DVAT Act - refund orders will be issued by the VATO concerned in favour of the Petitioner - pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch 2011-12, January, and March June, July, August, September, November, December, of 2012-13, all quarters of 2013-14, the 1st, 2nd and 4th quarters of 2014-2015 have all been pending with the DVAT Department for years. 4. The DVAT Department slept over the refund claims for several years despite the strict time limits set by Section 38 of the Delhi Value Added Tax Act, 2004 ( DVAT Act ) and de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 33 of the DVAT Act denying the input tax credit owing to the Petitioner by invoking Section 9(2) (g) of the DVAT Act. All of this was without notice to the Petitioner and without seeking any explanation from the Petitioner. It was plainly violative of natural justice. 6. Even on merits the demands created are without legal basis. The Respondent has enclosed with the petition as Annexure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the Respondents states that since the refund amount involved is ₹ 74 lacs, he would require some time. Irrespective of the quantum of refund claim, the VATO is expected to operate within the four corners of law. He is expected to process refund claims whether of ₹ 10 or ₹ 10 lakhs or ₹ 10 crores within the time limits set under Section 38 of the DVAT Act. Merely b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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