2019 (7) TMI 1993

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....vocates For the Respondent : Mr. Satyakam, ASC, GNCTD ORDER 1. The surviving issue in the present petition concerns the interest payable by the Respondent Department of Trade and Taxes (DT&T), Government of NCT of Delhi (GNCTD) on the refund due to the Petitioner in terms of Section 42 (1) (a) of the Delhi Value Added Tax Act, 2004 („DVAT Act‟). 2. The brief facts are that ....

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....d sections 38 and 42 of the Act, which relate to processing of claim for refund and payment of interest, it is crystal clear that the interest is to be paid from the date when the refund was due to be paid to the assessee or date when the overpaid amount was paid, whichever is later. The date when the refund was due would be with reference to the date mentioned in section 38, i.e., clause (a) to s....

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....e/dealer to pay the tax. We do not understand in what manner the said sub-section would help and assist the contention of the petitioner that interest on refund would be payable from the date when refund return was filed, and not from the date specified in sub-section (3) to section 38 read with section 42 of the Act. The assessee would be liable to pay tax under* sub-section (4) to section 3 if n....