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VAT - Highlights / Catch Notes

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Processing of refund claim under DVAT - Revenue's contention ...

Case Laws     VAT and Sales Tax

January 25, 2017

Processing of refund claim under DVAT - Revenue's contention that the mandate of Sections 11(2) of the DVAT Act and Rule 12 of the CST Rules, overriding all other concerns and suspending as it were, the obligation to frame the assessments and process refunds within the timeframe prescribed u/s 38(3) is misplaced and rejected as unacceptable - HC

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