Bansal Lube Traders v. Commissioner, Trade & Taxes & Anr.
Case brief
What is this about?
This writ petition concerned a delay by the VATO in passing a fresh assessment order as directed by the Appellate Tribunal. The Court held that the delay by the VATO was non-compliance with statutory timelines, thereby stripping theRespondent of justification to withhold the refund. The petitioner was directed to receive the dues with interest.
What did the court decide?
The Respondent is directed to refund Rs. 36,261/- to the Petitioner within four weeks along with the interest due thereon.