https://www.taxtmi.com/caselaws?id=433775 The HC held that the petitioner is entitled to interest on the refund amount unjustifiably withheld beyond the statutory period under Section 42 of the DVAT Act. Although the respondent refunded the excess tax and paid interest for three years, interest for the prior period was denied. The court rejected this denial, noting the petitioner's entitlement to refund and that the return itself constituted a claim. The court recognized endemic delays by DVAT authorities and found the petitioner's delay in approaching the court insufficient to forfeit the right to interest. The HC directed the respondents to process the petitioner's claim for interest in accordance with law and disposed of the petition. en-us Tue, 31 Jan 2023 00:00:00 +0530 Tue, 05 Aug 2025 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433775 The HC held that the petitioner is entitled to interest on the refund amount unjustifiably withheld beyond the statutory period under Section 42 of the DVAT Act. Although the respondent refunded the excess tax and paid interest for three years, interest for the prior period was denied. The court rejected this denial, noting the petitioner's entitlement to refund and that the return itself constituted a claim. The court recognized endemic delays by DVAT authorities and found the petitioner's delay in approaching the court insufficient to forfeit the right to interest. The HC directed the respondents to process the petitioner's claim for interest in accordance with law and disposed of the petition. Case-Laws VAT / Sales Tax Tue, 31 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433775