Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Timeline Default notices Refund Adjustment Adjustment order |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Delhi Value Added Tax Act (3 of 2004) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | 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 2017-2018 – Appellant did not refund – Issued adjustment order against dues under four default notices issued in 2020, 2021 and 2022 – Adjustment order quashed by High Court – Appellant directed to refund with interest – High Court’s judgment affirmed. Held: Respondent claimed refund of excess tax credit along with applicable interest under Delhi Value Added Tax Act, 2004, s. 42, for the 4th quarter of 2015-2016 and 1st quarter of 2017-2018 through return filed on 29.03.2019 – Appellant did not refund until 2022 – Adjustment order issued to adjust Respondent’s claims against four default notices issued in 2020, 2021 and 2022 – Adjustment order challenged in High Court and is quashed – High Court’s judgment affirmed. Language of s. 38(3) of 2004 Act is mandatory – Timeline stipulated must be adhered to – Object of provision to ensure refunds are processed and issued in a timely manner – Adjustment under s. 38(2) permitted only against amounts ‘due under the Act’ – Appellant not justified in retaining refund amount and adjusting it towards notices issued subsequent to the refund period – Effect of timeline under s. 38(3) not only for calculation of interest under s. 42 – Contention rejected. [Paras 6-10] |
Judge | Hon'ble Mr. Justice Pamidighantam Sri Narasimha |
Neutral Citation | 2024 INSC 364 |
Petitioner | Commissioner Of Trade And Taxes |
Respondent | Femc Pratibha Joint Venture |
SCR | [2024] 6 S.C.R. 337 |
Judgement Date | 2024-05-01 |
Case Number | 3940 |
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