Delhi HC allows interest on DVAT refund which was sanctioned without interest

Satbir Filing Station Vs Delhi Value Added Tax Officer Ward 101 & Ors. (Delhi High Court)

Delhi High Court ruled in the case of Satbir Filing Station vs. Delhi Value Added Tax Officer Ward 101 & Ors. regarding the computation of interest on a delayed refund under Section 42 of the Delhi Value Added Tax Act, 2017. The petitioner sought interest on a refund that was sanctioned without interest from 01.06.2015 until the date of disbursement on 23.05.2023. The Court noted that according to Section 38(3)(a)(ii) of the Act, the refund claim became due after two months from the da

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