Delhi HC Awarded Interest for 15-Year Delay in VAT Refund Due to Department Lapse

Fair Deal Leather Suppliers Vs Value Added Tax Officer (Delhi High Court) The Delhi High Court disposed of two connected writ petitions raising an identical issue regarding entitlement to interest on delayed refund under the Delhi Value Added Tax Act, 2004 (DVAT Act). The petitioner had filed its DVAT return for the quarter ending 31 March 2009 on 26 April 2009, claiming a refund of ₹2,87,538. An ex parte default assessment order under Section 32 of the DVAT Act was later passed, rejecting the refund claim. The petitioner contended that the assessment order was neither served nor uploaded on...