https://www.taxtmi.com/caselaws?id=800523 Accepted self-assessed quarterly VAT returns require refund of excess tax after adjustment of outstanding dues under the Delhi Value Added Tax Act, 2004. Where no default assessment, audit, or other applicable statutory proceeding has begun and no outstanding demand exists, the unadjusted refund remains payable; reassessment provisions do not govern the refund application. Allegations that transactions are paper transactions do not by themselves permit rejection under the anti-avoidance provision. That provision requires an identified arrangement intended to defeat the Act, supported by inquiry or investigation and declared void. Accordingly, unsubstantiated collusion allegations cannot justify withholding the statutory refund. en-us Wed, 30 Sep 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800523 Accepted self-assessed quarterly VAT returns require refund of excess tax after adjustment of outstanding dues under the Delhi Value Added Tax Act, 2004. Where no default assessment, audit, or other applicable statutory proceeding has begun and no outstanding demand exists, the unadjusted refund remains payable; reassessment provisions do not govern the refund application. Allegations that transactions are paper transactions do not by themselves permit rejection under the anti-avoidance provision. That provision requires an identified arrangement intended to defeat the Act, supported by inquiry or investigation and declared void. Accordingly, unsubstantiated collusion allegations cannot justify withholding the statutory refund. Case-Laws VAT / Sales Tax Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800523