Cucku Agro Inc. v. Commissioner Of Value Added Tax & ANR

$~2 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

Date of decision: 21st January, 2020 + W.P.(C) 12354/2019 and CM No. 50455/2019 CUCKU AGRO INC.

..... Petitioner Through:

Mr. Mayank Gupta, Adv.

versus COMMISSIONER OF VALUE ADDED TAX & ANR ..... Respondents Through:

Mr. Dhananjaya Mishra, Adv.

CORAM:

HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE C.HARI SHANKAR

O R D E R

% 21.01.2020 D.N. PATEL, CHIEF JUSTICE (ORAL) CM No. 50455/2019 (exemption) 1.

Exemption allowed, subject to all just exceptions. 2.

The application is disposed of.

W.P.(C) 12354/2019 1.

This writ petition has been preferred for getting a refund under the Delhi Value Added Tax Act, 2004(hereinafter referred to as the Act, 2004) W.P.(C) 12354/2019

for 4th Quarter of the financial year 2013-14 which is for ₹32,54,778/- with interest under Section 42 of the Act, 2004.

2.

Having heard learned counsel for both the sides and looking to the facts and circumstances of the case, we hereby direct the concerned respondent authorities to decide the claim of refund of this petitioner for the aforesaid period in accordance with law, rules, regulations and Government policy applicable to the facts of the case and also keeping in mind the principle of unjust enrichment as propounded by Hon'ble the Supreme Court in Mafatlal Industries Ltd. v. UOI, 1997 (89) ELT 247 (SC) as early as possible and practicable.

3.

With these observations, this writ petition is hereby disposed of. CHIEF JUSTICE C.HARI SHANKAR, J.

JANUARY 21, 2020/kr W.P.(C) 12354/2019