https://www.taxtmi.com/caselaws?id=427849 A belated Form-W filing for refund of accumulated Input Tax Credit on zero-rated sales was treated as a procedural lapse that did not defeat the refund claim where the entitlement to credit and the zero-rated character of the sales were undisputed. The court followed earlier decisions recognising that delay in filing Form-W is not fatal in such circumstances, and noted that a pending appeal did not bar relief in the absence of any stay. The respondent was directed to reconsider and decide the refund representation within the stipulated time, taking the earlier decisions and any subsequent appellate orders into account. en-us Tue, 13 Sep 2022 00:00:00 +0530 Mon, 19 Sep 2022 09:33:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427849 A belated Form-W filing for refund of accumulated Input Tax Credit on zero-rated sales was treated as a procedural lapse that did not defeat the refund claim where the entitlement to credit and the zero-rated character of the sales were undisputed. The court followed earlier decisions recognising that delay in filing Form-W is not fatal in such circumstances, and noted that a pending appeal did not bar relief in the absence of any stay. The respondent was directed to reconsider and decide the refund representation within the stipulated time, taking the earlier decisions and any subsequent appellate orders into account. Case-Laws VAT and Sales Tax Tue, 13 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427849