Supreme Court of India
Commissioner of Trade and Taxes v. Femc Pratibha Joint Venture
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What the Court ordered
In view of the above, we dismiss the present appeal and affirm the impugned judgment directing the refund of amounts along with interest as provided under Section 42 of the Act.
Judgment, page 9
From the headnote
Issues for Consideration (1) Whether the timeline for refund prescribed under s. 38(3) of the Delhi Value Added Tax Act, 2004 must be mandatorily followed while recovering dues under the Act; and (2) Whether the Tax Assessing Officer could pass an adjustment order to adjust Respondent’s claim for refund against default notices issued subsequently. Headnotes† Tax-VAT – Delhi Value Added Tax Act, 2004. – ss. 38(3) and 42 – Respondent claimed refund of excess tax credit along with interest for 4th quarter of 2015-2016 and 1st quarter of 2017-2018 – Appellant did not refund – Issued adjustment
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