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VAT - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Refund claim alongwith interest - AO did not accept the VAT ...


Court Denies VAT Refund with Interest; Orders Respondents to Follow Tribunal's Decision under DVAT Act Section 74(8.

February 11, 2023

Case Laws     VAT and Sales Tax     HC

Refund claim alongwith interest - AO did not accept the VAT returns - it is mandatory that a notice u/s 74(8) of the DVAT Act is issued for triggering the deeming provisions of Section 74(9) of the DVAT Act. - In the given facts, the petitioner’s prayer for refund of the amount along with interest cannot be acceded to at this stage - Respondents directed to pass an appropriate order, in compliance with the order passed by the Tribunal - HC

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