Interest entitled under DVAT on money illegally retained by department: Delhi HC

Ashok Leyland Ltd Vs Commissioner (Delhi High Court) Delhi High Court held that interest under section 42 of Delhi Value Added Tax Act entitled to the petitioner as department has illegally retained the money of the petitioner for the long time. Facts- The petitioner is a manufacturer of motor vehicles and was registered under the DVAT Act and Central Sales Tax Act. The assessment under the CST Act for the year 2011-12 was framed vide order dated 21.03.2016 creating a demand on account of non-furnishing of declaration forms. The petitioner deposited an amount of Rs. 1,45,09,588/-. The petition...