A S Industries v. Commissioner, Trade & Taxes & ANR.

f $-12, 13, 16, 19, 21-27,42, 60, 70, 78, 79, 82 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

W.P.(C) 11856/2016 GANPATI WOOD MOULDERS Through: Mr. Nitin Gulati, Adv.

COMMISSIONER, TRADE & TAXES & ANR.

Through: Mr. R.A. Iyer, Adv.

W.P.(C) 11863/2016 AL CAST INDUSTRIES Through: Mr. Puneet Rai, Adv.

COMMISSIONER, TRADE & TAXES & ANR Through: Mr. N.S. Arora, Adv.

W.P.(C) 345/2017 CENTURION POWER CABLES PVT. LTD Through: Mr. Rakesh Kumar, Adv.

COMNIISSIONER OF DELHI VALUE ADDED TAX, & ANR.

Through: Mr. Siddhartha Shankar Roy, Adv.

W.P.(C) 350/2017 S K LOYALKA COLLAR MFRS Through: Mr. Sudhir Sangal, Adv.

W.P.(C) 352/2017 M/S K.S. PACI^GING By:AMULYA

COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

Through: Mr. Rahul Sharma, Adv.

W.P.(C) 353/2017 M/S SURINDER & CO.

COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

Through: Mr. Shadan Farasat, Adv.

, W.P.(C) 354/2017 AAKASH STEEL AND ALLOYS Through: Mr. S.K. Khurana, Adv.

^ COMMISSIONER TRADE AND TAXES & ANR W.P.(C) 355/2017 A B ENTERPRISES Through: Mr. Sudhir Sangal, Adv.

Through: Mr. Saurabh Chadda, Adv.

W.P.(C) 356/2017 M/S K.S. PACKAGING , COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

Through: Mr. Rahul Sharma, Adv.

W.P.(C) 11856/2016 & Connected Matters

W.P.(C) 357/2017 M/S SURINDER & CO.

.....Petitioner COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

Respondent'

Through: Mr. Shadan Farasat, Adv.

. ' + W.P.(C) 358/2017 VISION DISTRIBUTION PVT. LTD.

Through: Mr. Ruchir.Bhatia, Adv.

. COMMISSIONER, TRADE & TAXES & ANR Through: Mr. Shadan Farasat, Adv.

W.P.(C) 478/2017 , .

TIRUPATI INDUSTRIES Through: Mr. Stidhir Sangal, Adv.

Through: Mr. Siddharth Dutta^ Adv.

W.P.(C) 10735/2016 S K INDUSTRIES Through: Mr. Sumit Kumar Batra, Adv.

COMMISSIONER OF TRADE & TAXES & ANR Through: Mr. Anuj Aggarwal, Adv.

W.P.(C) 11066/2016 MAHA LAXMI PETRO OIL CHEMICALS Through: Mr. S.K. Khurana, Adv.

COMMISSIONER OF TRADE & TAXES & ANR Respondent

W.P.(C) 248/2017 A S INDUSTRIES Through: Mr. Ruehir Bhatia, Adv.

COMMISSIONER, TRADE & TAXES & ANR Through: Mr. Anuj Aggarwal, Adv.

W.P.(C) 619/2017 M/S INTEC TOOLS PRIVATE LIMITED Through: Mr. Sanchit Dhawan, Adv.

Through: Mr. Anuj Aggarwal, Adv.

iW.P.(C) 638/2017 NEELKANTH ENGG WORKS ..... Petitioner Through: Mr. Nitin Gulati, Adv.

COMMISSIONER, TRADE & TAXES & ANR.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMIWAZIRI

ORDER

% 06.02.2017 The petitioners have claimed refund of excess amount deposit|/i towards their VAT liabilities. The learned counsel for the respondents submit that they seek time to process and pass appropriate orders granting refund amounts together with interest as applicable. The respondents are directed to:

(i) Process all pending applications in all these writ petitions within two

It weeks and pass orders thereon within next three weeks. (ii) The order so made shall indicate the calculation including the interest amount and the period for which they relate; (iii) If the interest or any refund amount is not granted fully or partly withheld, the reasons for such action shall also be briefly indicated. The order shall be directly communicated to the petitioners on the website so as to be easily accessible. Likewise, the amounts including interest shall be remitted to the petitioijiers' account within three weeks. It is open to the petitioner to 'apply to the concerned VATO if there is any surviving grievance with respect to any discrepancy etc. setting out their grievances. In such cases, the applications shall be decided within 30 days of its receipt by the VATO.

The writ petitions are partly allowed accordingly. S. RAVINI^ BHAT, J NAJMI WAZIRI, J FEBRUARY 06, 2017/kk W.P.(C) 11856/2016 & Connected Matters