Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
DVAT Act | Assessee 'Automatically' Becomes Entitled To Interest U/S 42 On State's Failure To Adhere To Mandatory Timelines For Refund: Delhi HC
The Delhi High Court ruled that an assessee is automatically entitled to interest under Section 42 of the DVAT Act when the state fails to process refunds within the mandatory timeline. The court emphasized that timely refunds are crucial to ensure fair treatment of taxpayers and efficient tax administration.