https://www.taxtmi.com/caselaws?id=433853 The HC held that the petitioner is not entitled to a refund of Rs. 14,12,185/- with interest as the mandatory notice under Section 74(8) of the DVAT Act was not served, which is a prerequisite for invoking the deeming provisions under Section 74(9). The mere lapse of time for the OHA to pass an order does not automatically entitle the petitioner to a refund. The court directed the OHA to pass an appropriate order in compliance with the Tribunal's earlier directions expeditiously. The petitioner remains free to issue the required notice under Section 74(8). The petition was disposed of accordingly. en-us Thu, 09 Feb 2023 00:00:00 +0530 Wed, 30 Jul 2025 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433853 The HC held that the petitioner is not entitled to a refund of Rs. 14,12,185/- with interest as the mandatory notice under Section 74(8) of the DVAT Act was not served, which is a prerequisite for invoking the deeming provisions under Section 74(9). The mere lapse of time for the OHA to pass an order does not automatically entitle the petitioner to a refund. The court directed the OHA to pass an appropriate order in compliance with the Tribunal's earlier directions expeditiously. The petitioner remains free to issue the required notice under Section 74(8). The petition was disposed of accordingly. Case-Laws VAT / Sales Tax Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433853