https://www.taxtmi.com/highlights?id=68224 Refund claim alongwith interest - AO did not accept the VAT returns - it is mandatory that a notice u/s 74(8) of the DVAT Act is issued for triggering the deeming provisions of Section 74(9) of the DVAT Act. - In the given facts, the petitioner’s prayer for refund of the amount along with interest cannot be acceded to at this stage - Respondents directed to pass an appropriate order, in compliance with the order passed by the Tribunal - HC en-us Sat, 11 Feb 2023 09:54:40 +0530 Sat, 11 Feb 2023 09:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68224 Refund claim alongwith interest - AO did not accept the VAT returns - it is mandatory that a notice u/s 74(8) of the DVAT Act is issued for triggering the deeming provisions of Section 74(9) of the DVAT Act. - In the given facts, the petitioner’s prayer for refund of the amount along with interest cannot be acceded to at this stage - Respondents directed to pass an appropriate order, in compliance with the order passed by the Tribunal - HC Highlights VAT and Sales Tax Sat, 11 Feb 2023 09:54:40 +0530 https://www.taxtmi.com/highlights?id=68224