https://www.taxtmi.com/caselaws?id=761132 Where the refund scheme permits delayed filing on sufficient cause, a dealer's claim cannot be rejected as time-barred without first being given an opportunity to explain the delay. Under the Assam VAT framework, refund of excess tax is subject to the prescribed limitation period, but the proviso to Rule 29 allows admission of a delayed application on sufficient cause shown. The High Court therefore found the limitation-based rejection unsustainable because no prior notice or hearing on delay was afforded. The refund refusals were set aside and the matters remitted for fresh consideration of delay and refund entitlement in accordance with law. en-us Wed, 30 Oct 2024 00:00:00 +0530 Wed, 06 Nov 2024 08:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761132 Where the refund scheme permits delayed filing on sufficient cause, a dealer's claim cannot be rejected as time-barred without first being given an opportunity to explain the delay. Under the Assam VAT framework, refund of excess tax is subject to the prescribed limitation period, but the proviso to Rule 29 allows admission of a delayed application on sufficient cause shown. The High Court therefore found the limitation-based rejection unsustainable because no prior notice or hearing on delay was afforded. The refund refusals were set aside and the matters remitted for fresh consideration of delay and refund entitlement in accordance with law. Case-Laws VAT / Sales Tax Wed, 30 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761132