Central Herbal Expo(India) v. Commissioner of Delhi Value Added Tax and Anr.
Case brief
What is this about?
The court directed the competent authority to decide the petitioner's claim for a tax refund and statutory interest within four weeks, requiring a reasoned order if the claim is rejected.
What did the court decide?
Direction to competent authority to decide refund claim within four weeks; refund with 6% statutory interest if admissible, otherwise reasoned order.