2019 (5) TMI 1478

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Advocates. For the Respondent : Mr Satyakam, ASC for GNCTD with Mr R.D. Sharma, VATO ORDER Learned counsel for the Respondents informs the Court that the refund orders cannot be issued because the concerned VATO is on 'election duty'. 2. This is yet another case where the concerned VATO, who incidentally is present before the Court, is supposed to be on 'election duty'. According to h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 3. The Court fails to understand as to how the entire department can be paralysed in its working in this manner. The refund in the present case is claimed @ Rs. 27,60,56,095/-. It was due after the expiry of two months from the date it is claimed i.e. 21st July, 2015. Till date, 1401 days have elapsed. Interest is payable on the refund amount under Section 42 (1) (a) of the DVAT Act up to 22nd M....