Processing of refund claim under DVAT - Revenue's contention ...
Court Rules Timely DVAT Refunds Must Adhere to Section 38(3) Timelines, Rejects Revenue's Argument on Sections 11(2) & Rule 12.
January 25, 2017
Case Laws VAT and Sales Tax HC
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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