Skip to main content
← back
Informative

Delhi HC directs to Issue Refund with Interest u/s 42 of DVAT Act for Delayed VAT Refunds

Update / Judgement Date

06 Aug 2024

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & Custom

The Delhi High Court directed the tax authorities to issue refunds with interest under Section 42 of the Delhi Value Added Tax (DVAT) Act for delayed VAT refunds. The court emphasized the importance of timely refunds to taxpayers and the statutory obligation of tax authorities to pay interest on delayed refunds. This decision reinforces taxpayer rights and the accountability of tax authorities in processing refunds promptly.