Adjusting Refund Amount against Amounts due under Default Notices issued Subsequent to Refund Period is not Justifiable under DVAT Act: SC [Read Judgement]

Adjusting Refund Amount against Amounts due under Default Notices issued Subsequent to Refund Period is not Justifiable under DVAT Act, rules SC
By Kalyani B. Nair - On May 20, 2024 2:17 pm - 2 mins read
DVAT Act - Default Notices issued - Supreme court of india - Tax updates - Delhi Value Added Tax Act -

In a recent decision, the Supreme Court of India held that adjusting refund amount against amounts due under default notices issued subsequent to refund period is not justifiable under the Delhi Value Added Tax Act, 2004 (DVAT Act). The issue for consideration before the Court was whether the timeline for refund under Section 38(3) of…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader