Rejection of refund claim - Period of limitation - From scrutiny ...

Case Laws VAT and Sales Tax

January 12, 2024

Rejection of refund claim - Period of limitation - From scrutiny of Section 55 of the JVAT Act it would make it evident that interest would be levied for the period commencing 90 days after the application for refund. Thus, the legislature has intended that Refund Application should be decided within a period of 90 days. In the present case, the same has been given a complete go by - the action of the Respondents is unjust and arbitrary which seek to defeat legitimate claims of the petitioner. - HC

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Rejection of refund claim - Period of limitation - From scrutiny ...

Case Laws VAT and Sales Tax

January 12, 2024

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