https://www.taxtmi.com/caselaws?id=351419 The court determined that interest payable on refunds under Section 42(1)(a) of the Delhi Value Added Tax, 2004 should be computed from the date specified in Section 38(3) of the Act, which is either one or two months from the date of filing the return. The court clarified that interest is not payable from the date of filing the return. The maintainability of the writ petition was briefly addressed, with the court focusing on the substantive issue of interest computation. The court directed authorities to apply the judgment's principles within four months, disposing of the writ petitions without costs. en-us Thu, 02 Nov 2017 00:00:00 +0530 Fri, 23 Aug 2019 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351419 The court determined that interest payable on refunds under Section 42(1)(a) of the Delhi Value Added Tax, 2004 should be computed from the date specified in Section 38(3) of the Act, which is either one or two months from the date of filing the return. The court clarified that interest is not payable from the date of filing the return. The maintainability of the writ petition was briefly addressed, with the court focusing on the substantive issue of interest computation. The court directed authorities to apply the judgment's principles within four months, disposing of the writ petitions without costs. Case-Laws VAT and Sales Tax Thu, 02 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351419