https://www.taxtmi.com/caselaws?id=297791 The Court acknowledged the petitioner's eligibility for refund under the Tripura Industrial Investment Promotion Incentive Scheme, 2012, despite the delay in submission attributed to the VAT authority's failure to issue necessary payment certificates. The Court directed the District Industrial Centre to consider the petitioner's representations and process the refund applications if the delay was caused by the VAT authorities. Otherwise, a reasoned order must be provided within four months. The petition was disposed of with these directions, emphasizing the need for a thorough examination by the District Industrial Centre. en-us Tue, 12 Jan 2021 00:00:00 +0530 Wed, 22 Sep 2021 06:16:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297791 The Court acknowledged the petitioner's eligibility for refund under the Tripura Industrial Investment Promotion Incentive Scheme, 2012, despite the delay in submission attributed to the VAT authority's failure to issue necessary payment certificates. The Court directed the District Industrial Centre to consider the petitioner's representations and process the refund applications if the delay was caused by the VAT authorities. Otherwise, a reasoned order must be provided within four months. The petition was disposed of with these directions, emphasizing the need for a thorough examination by the District Industrial Centre. Case-Laws VAT and Sales Tax Tue, 12 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297791