https://www.taxtmi.com/caselaws?id=380834 The Court ruled in favor of the Petitioner, directing the Respondents to issue refund orders for specific periods under the DVAT Act and CST Act. The Court found the Assessing Authority's denial of refunds and creation of fresh demands unjustified, setting aside the demands and emphasizing the need for bonafide purchase transactions to claim input tax credit. The judgment mandated the refund amounts, along with applicable interest, to be credited to the Petitioner's account by a specified date, disposing of the petitions and issuing orders for compliance. en-us Wed, 22 May 2019 00:00:00 +0530 Mon, 14 Oct 2019 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380834 The Court ruled in favor of the Petitioner, directing the Respondents to issue refund orders for specific periods under the DVAT Act and CST Act. The Court found the Assessing Authority's denial of refunds and creation of fresh demands unjustified, setting aside the demands and emphasizing the need for bonafide purchase transactions to claim input tax credit. The judgment mandated the refund amounts, along with applicable interest, to be credited to the Petitioner's account by a specified date, disposing of the petitions and issuing orders for compliance. Case-Laws VAT and Sales Tax Wed, 22 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380834