https://www.taxtmi.com/caselaws?id=380750 A delayed VAT refund under the Delhi Value Added Tax Act, 2004 attracted statutory interest, and administrative inconvenience could not justify withholding payment. The Delhi High Court rejected the Revenue's reliance on the absence of the concerned officers due to election duty, holding that internal deployment issues do not suspend the obligation to release a statutory refund or stop further interest from accruing. The Commissioner was directed to ensure prompt disbursal of the refund within the time fixed by the Court, reinforcing the assessee's right to timely payment with interest. en-us Wed, 22 May 2019 00:00:00 +0530 Tue, 28 May 2019 08:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380750 A delayed VAT refund under the Delhi Value Added Tax Act, 2004 attracted statutory interest, and administrative inconvenience could not justify withholding payment. The Delhi High Court rejected the Revenue's reliance on the absence of the concerned officers due to election duty, holding that internal deployment issues do not suspend the obligation to release a statutory refund or stop further interest from accruing. The Commissioner was directed to ensure prompt disbursal of the refund within the time fixed by the Court, reinforcing the assessee's right to timely payment with interest. Case-Laws VAT and Sales Tax Wed, 22 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380750