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VAT - Highlights / Catch Notes

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Refund of sales tax - The right to seek the refund having been ...


Court Dismisses Petition Due to Delay in Seeking Refund of Sales Tax; No Mandamus Order Issued.

October 9, 2021

Case Laws     VAT and Sales Tax     HC

Refund of sales tax - The right to seek the refund having been crystalised on September 30, 2011 and in any case as the order rejecting refund is passed on September 20, 2012, it was expected that the petitioner approaches this Court as early as possible and without undue delay. - if there has been unreasonable delay the court ought not ordinarily to lend its aid to a party by the extraordinary remedy of mandamus. - petition dismissed - HC

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