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

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