Sunder Bros v. Commissioner Trade Taxes& & Anr.
Case brief
What is this about?
The Delhi High Court directed the Trade and Tax Commissioner to credit interest on tax refunds for specific quarters to the petitioner within four weeks, holding that interest must be paid even without furnishing statutory forms.
What did the court decide?
Interest due on refunded VAT amounts for specified quarters shall be credited to the petitioner's account within four weeks.