Claim of Refund under DVAT Act: Delhi HC Directs to decide Claim within 4 Weeks [Read Order]
The Court held that in case, a refund is found admissible the same be paid along with statutory interest @6 % per annum in terms of Section 42 of the DVAT Act
Delhi High Court – DVAT – DVAT Act – Claim of Refund – DVAT Act refund process – taxscan
Delhi High Court – DVAT – DVAT Act – Claim of Refund – DVAT Act refund process – taxscan
The Delhi High Court was directed to decide the claim of refund under the Delhi Value Added Tax ( DVAT ) Act,2004 within 4 Weeks since the refund request is under consideration by the competent authority.
The petitioner Central Herbal Expo ( India ) filed the petition to direct the respondents to refund an amount of Rs 12,70,879/- for the fourth quarter of 2013-2014 besides statutory interests on account of the delay in refund.
Counsel for the respondents submitted that the refund request is under consideration of the competent authority and a decision thereon shall be taken within four weeks from today.
A division bench comprising of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja disposed of the writ petition directing the competent authority to decide the claim of refund of the petitioner within four weeks.
Further held that in case, a refund is found admissible the same be paid alongwith statutory interest @6 % per annum in terms of Section 42 of DVAT Act. However, in case, a competent authority is of the view that refund as claimed or part thereof is not admissible, a reasoned order be passed and communicated to the petitioner. It would be opened to the petitioner to take such further remedies as permissible in law in case aggrieved by the said order.
The Petitioner was represented by Mr P K Gambhir & Mr Rakesh Kumar. The respondents were represented by Mr Rajeev Aggarwal.
To Read the full text of the Order CLICK HERE
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