Central Sales Tax (Delhi) Amendment requires refund claims in Form 12 and tax payments via Form 13 under VAT procedures. The amendment inserts Rule 10B requiring refund applications arising from court, tribunal or VAT authority orders to be filed in Form 12 with a certified copy of the judgment and processed under the Delhi Value Added Tax Act, 2004; and Rule 10C requiring payment of tax, interest, penalty or other amounts to be made in Form 13 in the manner prescribed under the Delhi Value Added Tax Act, 2004. Forms 12 and 13 are added to the forms schedule, with Form 12 detailing dealer, refund amount, grounds, tax period, bank account details and verification, and Form 13 serving as a multi-part treasury challan capturing payment breakdown and receipts.
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.
Central Sales Tax (Delhi) Amendment requires refund claims in Form 12 and tax payments via Form 13 under VAT procedures.
The amendment inserts Rule 10B requiring refund applications arising from court, tribunal or VAT authority orders to be filed in Form 12 with a certified copy of the judgment and processed under the Delhi Value Added Tax Act, 2004; and Rule 10C requiring payment of tax, interest, penalty or other amounts to be made in Form 13 in the manner prescribed under the Delhi Value Added Tax Act, 2004. Forms 12 and 13 are added to the forms schedule, with Form 12 detailing dealer, refund amount, grounds, tax period, bank account details and verification, and Form 13 serving as a multi-part treasury challan capturing payment breakdown and receipts.
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