Case Law Details
ASES Security Pvt Ltd Vs Commissioner of Trade And Taxes & Anr (Delhi High Court)
Introduction: In a recent judgment, the Delhi High Court has intervened in a matter between ASES Security Pvt Ltd and the Commissioner of Trade and Taxes. The petitioner sought a directive to process a refund of Rs. 8,35,184/-, claimed under the Delhi Value Added Tax (VAT) Act. The court’s decision holds significance in ensuring timely and rightful refunds for businesses navigating the complexities of tax assessments.
Detailed Analysis: ASES Security Pvt Ltd filed a return for the fourth quarter of 2012-13, claiming a refund of Rs. 8,35,184/- under the Delhi VAT Act. However, an assessment order by the Value Added Tax Officer resulted in a demand of Rs. 2,86,784/-. The petitioner raised objections to this assessment, leading to an order by the Objection Hearing Authority. The Appellate Tribunal, on October 6, 2021, set aside the order of the Objection Hearing Authority.
Despite attempts to file Form DVAT-21 for the refund, a technical error hindered the process. The petitioner highlighted that, while the refund for the tax period had been filed by the respondents and no demand appeared in the portal, the actual refund for the specified quarter had not been processed.
Upon the petitioner’s move to the Delhi High Court, the court issued notice, which was accepted by the learned counsel for the respondents. The counsel acknowledged a technical error that prevented the processing of the refund and assured the court that the refund would be processed within two weeks from the date of the hearing.
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