https://www.taxtmi.com/caselaws?id=347834 Belated filing of Form W was not, by itself, a valid basis to reject a VAT refund claim arising from undisputed zero-rated turnover. Where the statutory monthly returns had been filed and the claim was otherwise within time, the refund application had to be examined on merits and its genuineness and admissibility verified, rather than defeated on a procedural defect in the supporting form. The court held that input tax credit is a beneficial provision and that delayed or manual filing of Form W could not bar consideration of the refund claim. The impugned order was set aside in favour of the assessee. en-us Mon, 20 Mar 2017 00:00:00 +0530 Wed, 13 Sep 2017 07:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347834 Belated filing of Form W was not, by itself, a valid basis to reject a VAT refund claim arising from undisputed zero-rated turnover. Where the statutory monthly returns had been filed and the claim was otherwise within time, the refund application had to be examined on merits and its genuineness and admissibility verified, rather than defeated on a procedural defect in the supporting form. The court held that input tax credit is a beneficial provision and that delayed or manual filing of Form W could not bar consideration of the refund claim. The impugned order was set aside in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 20 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347834