https://www.taxtmi.com/caselaws?id=471599 Rule 43 of the Value Added Tax Rules, 2005 requires refund applications to be filed before the Additional Commissioner of State Taxes. An application filed before the Joint Commissioner of State Taxes is not a valid application before the prescribed authority. The claimant must submit a proper refund application to the Additional Commissioner, who must consider the claim and process any refund expeditiously. en-us Mon, 22 Apr 2024 00:00:00 +0530 Thu, 10 Sep 2026 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471599 Rule 43 of the Value Added Tax Rules, 2005 requires refund applications to be filed before the Additional Commissioner of State Taxes. An application filed before the Joint Commissioner of State Taxes is not a valid application before the prescribed authority. The claimant must submit a proper refund application to the Additional Commissioner, who must consider the claim and process any refund expeditiously. Case-Laws VAT / Sales Tax Mon, 22 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471599