https://www.taxtmi.com/caselaws?id=164006 Section 28(2) of the Delhi Value Added Tax Act, 2004 was construed beneficially to permit correction of a return where transitional stock input-tax credit was omitted, because the phrase "paid more tax than was due" is not confined to actual cash payment. Credit available to an assessee under the statutory scheme was treated as tax not due when the assessee was substantively entitled to that benefit. The Tribunal's hyper-technical approach was rejected, and the assessee's claim to transitional input-tax credit and corresponding adjustment or refund was upheld. en-us Tue, 25 Aug 2009 00:00:00 +0530 Wed, 16 Apr 2014 10:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164006 Section 28(2) of the Delhi Value Added Tax Act, 2004 was construed beneficially to permit correction of a return where transitional stock input-tax credit was omitted, because the phrase "paid more tax than was due" is not confined to actual cash payment. Credit available to an assessee under the statutory scheme was treated as tax not due when the assessee was substantively entitled to that benefit. The Tribunal's hyper-technical approach was rejected, and the assessee's claim to transitional input-tax credit and corresponding adjustment or refund was upheld. Case-Laws VAT and Sales Tax Tue, 25 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164006