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2024 (1) TMI 241

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..... d 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 counse .....

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..... the petitioner alongwith interest thereon. 2. Petitioner filed a return for the fourth quarter of 2012-13 on 26.04.2013 and claimed a refund of Rs. 8,35,184/- under the Delhi Value Added Tax Act. 3. An assessment order was passed by the Value Added Tax Officer creating a demand of Rs. 2,86,784/- and therefrom an adjustment was made. Petitioner objected to the said assessment order, leading t .....

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