This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Penalty cannot be imposed for mentioning wrong period in VAT challan
Case Law Details
- Case Name
- La Mode Fashions Private Limited Vs Commissioner, Value Added Tax (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
La Mode Fashions Private Limited Vs Commissioner, Value Added Tax (Delhi High Court)
The short question that arises for consideration before this Court is the remedial measure by which the inadvertent and bonafide error can be corrected. Respondent has suggested a methodology in paragraphs 5 and 6 of the counter affidavit, as aforementioned. This methodology, however, cannot be accepted by the Court as this would entail a complicated procedure requiring the Petitioner to prefer an application for refund of Rs.2,58,912/-. Respondent would be thereafter required to pass an order of refund in fav...
