Vat refund for fy 2007-08
Querist : Anonymous
A dealer has claimed refund for FY 2007-08 in his VAT Returns and also in the Vat Audit Report but failed to file the form 501 till date. the Department states the its time barred and even if it is filed online the system would reject it.
In this case what should be done? The claim is of around 5 lakhs.
Is there any representation made to the department for extending the time limit for FY 2007-08?
since Depend on State Rules.
and also u can settel with that officer.
Querist : Anonymous
@ayush Sharma Sir m from Maharashtra...
and by the way i m not ayush sharma
Querist : Anonymous
---
### 1. **Legal Position**
* As per Maharashtra VAT Act & rules, **Form 501** (refund claim application) must be filed **within 3 years** from the end of the assessment year.
* Failure to file within this period usually results in the claim being treated as **time-barred** and rejected by the department.
* The online system will also reject any late filing beyond this period.
---
### 2. **Possible Actions**
* **File Form 501 Online ASAP:** Even if the system rejects online filing due to time bar, try submitting a **manual application** with a letter explaining the delay.
* **Write a Representation Letter:** Submit a representation to the VAT Commissioner or appropriate appellate authority requesting **condonation of delay** citing genuine reasons.
---
### 3. **Reasons to Quote for Delay in Filing Form 501**
* Genuine **oversight or inadvertent omission** due to business restructuring or change in accounting personnel.
* Non-availability or delay in receipt of relevant documents or audit reports.
* Lack of awareness regarding procedural requirement (Form 501 filing).
* Extraordinary circumstances like illness, natural disaster, or technical issues at the time of filing.
---
### 4. **Supportive Documents**
* Attach copies of VAT returns showing refund claim.
* VAT audit report reflecting the refund claim.
* Correspondence or proof of efforts made to file earlier.
* Any relevant documents supporting your reason for delay.
---
### 5. **Precedents & Representations**
* Sometimes departments accept **condonation requests** especially if refund is genuine and claim supported by audit.
* There have been cases where delay was condoned based on merit and genuine reasons.
* You can also consider **legal consultation** or file a writ petition if departmental rejection is strict.
---
### 6. **Summary of Suggested Steps**
| Step | Action |
| --------------------------- | ---------------------------------------------- |
| File Manual Form 501 | Submit refund claim manually with explanation |
| Draft Representation Letter | Cite genuine reasons for delay |
| Attach supporting documents | Returns, audit report, correspondence |
| Follow-up with department | Personal visit or through legal representative |
| Consider legal recourse | If claim rejected despite merit |
---
If you want, I can help draft a **sample representation letter** for delay in filing Form 501 for you. Would you like that?
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