Supreme Court · 2024 INSC 364 · Decided 1 May 2024
Commissioner of Trade and Taxes v. Femc Pratibha Joint Venture
- Court
- Supreme Court of India
- Citation
- 2024 INSC 364 · [2024] 6 S.C.R. 337
- Case number
- CIVIL APPEAL No. 3940/2024
- Decided
- 1 May 2024
- Bench
- PAMIDIGHANTAM SRI NARASIMHA, PRASANNA BHALACHANDRA VARALE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Issues for Consideration (1) Whether the timeline for refund prescribed under s. 38(3) of the Delhi Value Added Tax Act, 2004 must be mandatorily followed while recovering dues under the Act; and (2) Whether the Tax Assessing Officer could pass an Respondent's claim for refund against default notices issued subsequently. Tax-VAT - Delhi Value Added Tax Act, 2004. - ss. 38(3) and 42 - Respondent claimed refund of excess tax credit along with interest for 4th quarter of 2015-2016 and 1st quarter of
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