APVAT: Interest Allowed on VAT Refund Due to Delay Beyond 90 Days Despite Timely Order

JBD Educationals Pvt. Ltd. Vs State of Andhra Pradesh (Andhra Pradesh High Court)

The Andhra Pradesh High Court examined whether a VAT dealer was entitled to interest on a belated tax refund under Section 38 of the Andhra Pradesh Value Added Tax Act, 2005 read with Rule 35(8) of the APVAT Rules, 2005. The petitioner’s refund claim for the tax period April 2013 to March 2016 was approved by the Joint Commissioner on 19.06.2020. However, the actual refund of ₹1,27,34,194 was credited only on 31.03.2022, well beyond the statutory period of ninety days. The petitioner sought intere

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