{"id":70301,"date":"2016-09-16T20:08:19","date_gmt":"2016-09-16T14:38:19","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=70301"},"modified":"2016-12-19T14:15:13","modified_gmt":"2016-12-19T08:45:13","slug":"pil-filed-by-tax-bar-assn-to-seek-release-of-vat-refunds-converted-to-a-representation","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2016\/09\/16\/pil-filed-by-tax-bar-assn-to-seek-release-of-vat-refunds-converted-to-a-representation\/","title":{"rendered":"PIL filed by Tax Bar Assn. to seek release of VAT refunds converted to a representation"},"content":{"rendered":"

Delhi High Court:<\/strong> In a PIL filed by the Tax Bar Association seeking the Court’s direction to the Delhi VAT department to process and release the VAT refunds due, pay interest on the delay of release of refunds and\u00a0to impose\u00a0exemplary damages on the VAT department for the delay in release of the refunds to all the registered dealers whose refunds have been deliberately, intentionally and without any reason have been delayed, the Court, rather than pass directions converted it into a representation before the Delhi VAT department. A similar writ, seeking similar relief had been previously dismissed.<\/p>\n

The Bench of Rohini, C.J. and Jayant Nath, J. sought to know why the present petition should also not be dismissed. Petitioner Association contended that since the impugned action of the VAT department\u00a0in withholding the refund to which the registered dealers were\u00a0entitled to, under the provisions of the Delhi Value Added Tax Act, 2004 (DVAT Act) is ex facie illegal apart from being in violation of the law laid down by this Court in Swarn Darshan Impex (P) Ltd.<\/em> v. Commissioner\u00a0Trade Tax<\/em>, (2010) 31 VST 475 (Del), \u00a0the petitioner Association may be permitted to espouse the cause in the interest of the public at large. The Court directed the\u00a0Commissioner of VAT, New Delhi to look into the issue and take the necessary steps for rectification of the lapses, if any, in implementation of the statutory provisions. \u00a0[Taxation Bar Assn.<\/em> v. Govt. of NCT of Delhi<\/em>,\u00a02016 SCC OnLine Del 5174<\/a>, decided on 16.09.2016]<\/p>\n","protected":false},"excerpt":{"rendered":"

Delhi High Court: In a PIL filed by the Tax Bar Association seeking the Court’s direction to the Delhi VAT department to <\/p>\n","protected":false},"author":81,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[9273],"class_list":["post-70301","post","type-post","status-publish","format-standard","hentry","category-casebriefs","category-highcourts","tag-vat-refund"],"yoast_head":"\nPIL filed by Tax Bar Assn. to seek release of VAT refunds converted to a representation | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2016\/09\/16\/pil-filed-by-tax-bar-assn-to-seek-release-of-vat-refunds-converted-to-a-representation\/\" \/>\n<meta property=\"og:locale\" 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CoA | Application of writ should be filed without delay; Court dismisses appeal stating delay was without a valid reason","author":"Bhumika Indulia","date":"January 22, 2020","format":false,"excerpt":"Court of Appeal of the Democratic Socialist Republic of Sri Lanka: A Division Bench of Vasantha Kodagoda and Arjuna Obeyesekere, JJ., dismissed an appeal filed against the Judgment of the Commissioner-General of Inland Revenue. The petitioner had stated that he was a building contractor and his business was registered with\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/08\/Supreme-Court-of-Sri-Lanka.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/08\/Supreme-Court-of-Sri-Lanka.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/08\/Supreme-Court-of-Sri-Lanka.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/08\/Supreme-Court-of-Sri-Lanka.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/08\/Supreme-Court-of-Sri-Lanka.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":228073,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/04\/08\/covid-19-income-tax-department-to-release-all-pending-income-tax-refunds-up-to-rs-5-lakhs-immediately\/","url_meta":{"origin":70301,"position":1},"title":"COVID 19 | Income Tax Department to release all pending income tax refunds up to Rs 5 lakhs immediately","author":"Bhumika Indulia","date":"April 8, 2020","format":false,"excerpt":"In the context of the COVID-19 situation and with a view to provide immediate relief to the business entities and individuals, it has been decided to issue all the pending income-tax refunds up to Rs 5 lakh, immediately. 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