Case Law Details
Central Herbal Expo(India) Vs Commissioner Of Delhi Value Added Tax And Anr (Delhi High Court)
The case of Central Herbal Expo(India) versus Commissioner Of Delhi Value Added Tax And Anr before the Delhi High Court revolves around a claim for refund under the Delhi Value Added Tax (DVAT) Act. The petitioner seeks a direction to refund a substantial amount, prompting a significant legal decision. Let’s delve into the detailed analysis of this case and its implications.
Detailed Analysis
The petitioner asserts the right to a refund amounting to Rs 12,70,879/- for the fourth quarter of 2013-2014, citing delays in processing. The respondents, represented by learned counsel, assure the court that the request is under active consideration and pledge to decide on it within four weeks.
The High Court, taking cognizance of the matter, issues a directive for the competent authority to adjudicate on the refund claim within the specified timeframe. Should the refund be deemed admissible, it is to be accompanied by statutory interest at the rate of 6% per annum, as per Section 42 of the DVAT Act. Conversely, if the competent authority finds the claim, in whole or in part, inadmissible, they are instructed to provide a reasoned order to the petitioner, allowing for further legal recourse if needed.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
