2015 (4) TMI 656

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....addha, Advs. For the Respondents : Ms Ruchi Sindhwani, ASC & Ms Bandana Shukla, Adv. ORDER Mr. Justice S. Ravindra Bhat (Open Court) 1. The substantial question of law sought to be urged by the appellant in respect of the order of Delhi VAT Appellate Tribunal (DVAT) dated 16.02.2015 passed in the appeal Nos.247-256/ATVAT/08-09 and 484-509/08-09, relates to delayed payment of interest o....

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.... 3. Learned counsel for the Revenue, on the other hand, submitted that since the appeal itself was not disposed of, the assessee had to comply with the order. Its belated attempt to do so was correctly sanctioned with payment of 15% per annum interest. 4. This Court is of the opinion that Section 76(4) primarily empowers the Tribunal to make appropriate orders for waiver of either the full or p....