Court Rules on VAT Refund Claims Beyond 180-Day Limit; Authorities to Reassess Petitioner's Request for Validity.

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Full Text of the Document

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....Correctness of the rejection of the application seeking refund - Time limitation - The Prescribed Authority is given the liberty to entertain such claims that may be filed even after the expiry of prescribed period of 180 (one hundred and eighty days) from the date of assessment or reassessment on sufficient causes being shown by the dealer. - matter is remanded back to the respondent authorities to re-decide on the question of grant of refund as prayed for by the writ petitioner - HC....