Refund approval delegation requires committee consent for large VAT refunds, with Special Commissioner I chairing the approval. Under Section 38 of the DVAT Act, 2004, where a refund to a dealer exceeds the high value threshold, AVATO/VATO shall issue the refund order only after obtaining approval from a committee of all Special Commissioners, with the Special Commissioner I serving as Chairman; all other provisions of the earlier delegation order remain unchanged.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund approval delegation requires committee consent for large VAT refunds, with Special Commissioner I chairing the approval.
Under Section 38 of the DVAT Act, 2004, where a refund to a dealer exceeds the high value threshold, AVATO/VATO shall issue the refund order only after obtaining approval from a committee of all Special Commissioners, with the Special Commissioner I serving as Chairman; all other provisions of the earlier delegation order remain unchanged.
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