Case Law Details
Case Name : Ashok Leyland Ltd Vs Commissioner Value Added Tax (Delhi High Court)
Appeal Number : W.P.(C) 11708/2023
Date of Judgement/Order : 16/10/2024
Related Assessment Year : 2012-13
Courts :
All High Courts Delhi High Court
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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 manu
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