https://www.taxtmi.com/caselaws?id=412602 The High Court set aside the order rejecting refund claims under the Tripura Industrial Incentives Promotion Scheme, 2012 due to delay in application submission. The Court directed the authority to re-examine the applications on merit within two months, emphasizing the importance of considering the petitioner's explanations for the delay and ensuring a fair review of the claims under the scheme. The judgment highlights the need for a detailed examination of reasons for delays in application submissions to prevent arbitrary rejections. en-us Mon, 20 Sep 2021 00:00:00 +0530 Wed, 22 Sep 2021 06:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412602 The High Court set aside the order rejecting refund claims under the Tripura Industrial Incentives Promotion Scheme, 2012 due to delay in application submission. The Court directed the authority to re-examine the applications on merit within two months, emphasizing the importance of considering the petitioner's explanations for the delay and ensuring a fair review of the claims under the scheme. The judgment highlights the need for a detailed examination of reasons for delays in application submissions to prevent arbitrary rejections. Case-Laws VAT and Sales Tax Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412602