https://www.taxtmi.com/caselaws?id=350562 Refund under the Delhi VAT regime was not ordered for immediate full release where entitlement remained disputed in light of Section 10(5) and Rule 6A; instead, the Court required verification of the refund claim, including sales, purchases, and selling price, followed by a speaking order within the stipulated time. Penalty orders passed without notice and without considering the assessee's explanation were held unsustainable and were set aside for fresh adjudication after due notice and consideration of submissions. The immediate refund prayer thus failed, while the challenge to the penalty orders succeeded. en-us Wed, 01 Nov 2017 00:00:00 +0530 Wed, 08 Nov 2017 11:02:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350562 Refund under the Delhi VAT regime was not ordered for immediate full release where entitlement remained disputed in light of Section 10(5) and Rule 6A; instead, the Court required verification of the refund claim, including sales, purchases, and selling price, followed by a speaking order within the stipulated time. Penalty orders passed without notice and without considering the assessee's explanation were held unsustainable and were set aside for fresh adjudication after due notice and consideration of submissions. The immediate refund prayer thus failed, while the challenge to the penalty orders succeeded. Case-Laws VAT and Sales Tax Wed, 01 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350562