Retention of refund claim as amount deposited voluntarily is not justified in law: Delhi HC

Ashok Leyland Ltd Vs Commissioner Value Added Tax (Delhi High Court)

Delhi High Court held that department cannot possibly seek to justify the retention of refund claim on account of its having been deposited voluntarily or being barred by limitation. Accordingly, refund claim allowed.

Facts- Petitioner is a manufacturer of motor vehicles and is registered under the Delhi Value Added Tax Act, 2004 and the Central Sales Tax Act, 1956. In the month of March 2013, the Officers of the respondent department, visited the business premises of the petitioner and ask

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