Case Law Details
Blue Star Limited Vs Commissioner of Delhi Value Added Tax & Anr. (Delhi High Court)
In a recent judgment by the Delhi High Court, the case of Blue Star Limited through its authorized signatory Mr. Nayak Niranjan versus the Commissioner of Delhi Value Added Tax & Another has brought to light significant aspects of the Delhi Value Added Tax Act, 2004 (hereafter referred to as “the Act”). This case specifically addresses the issue of whether interest is payable along with a VAT refund under Section 42 of the Act. The court’s decision provides insight into the interpretation of the Act, especially concerning refunds and the accompanying interest.
Detailed Analysis:
The petitioner, Blue Star Limited, sought a direction from the court for the respondents to issue a refund of Rs. 28,36,313/- along with interest under Section 42 of the Act. The counsel for the respondents produced a refund order dated January 24, 2024, which allowed the refund of the mentioned amount but indicated a “Nil” amount regarding the interest.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
