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VAT - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Recovery of interest on delayed refund from fourth respondent ...


State Government Liable for Interest on Delayed VAT Refund; Personal Liability of Officer Overturned Due to Lack of Notice.

December 6, 2019

Case Laws     VAT and Sales Tax     HC

Recovery of interest on delayed refund from fourth respondent (VAT officer), personally, from out of his salary - specific notice of writ petition ought to have been served to the fourth respondent in the writ petition in his personal capacity before directing him to pay interest from out of his salary - Liability is of the state government not of the officer.

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