Refund u/s 42(1) of DVAT Act cannot automatically be allowed for failure of OHA to pass an order

Jutla & Co. Vs Commissioner of Vat & Anr. (Delhi High Court) Delhi High Court held that failure on the part of Objection Hearing Authority (OHA) to pass an order doesn’t automatically result in allowing refund u/s. 42(1) of the Delhi Value Added Tax Act, 2004. Facts- The petitioner has filed the present petition, inter alia, praying that the respondents be directed to refund an amount of ₹14,12,185/-along with interest in terms of Section 42 of the Delhi Value Added Tax Act, 2004 (the DVAT Act). The petitioner had filed its Value Added Tax (VAT) return for the quarter 01.04.2017 to...