High Court of DelhiCONT.CAS(C)/402/2026

M/S. Triune Projects Private Limited v. Mr Nikhil Kumar Commissioner Of State Gst And Vat, Department Of Trade And Taxes, Delhi

2026-03-13Hon'Ble Mr. Justice Sachin Datta3 pages

$~113 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CONT.CAS(C) 402/2026 M/S. TRIUNE PROJECTS PRIVATE LIMITED .....Petitioner Through:

Mr. Siddharth Malhotra, Adv.

versus MR NIKHIL KUMAR COMMISSIONER OF STATE GST AND VAT, DEPARTMENT OF TRADE AND TAXES, DELHI .....Respondent Through:

Mr. Naman Jain and Ms. Urvi Mohan, Advs., GNCTD.

CORAM:

HON'BLE MR. JUSTICE SACHIN DATTA % 13.03.2026

O R D E R

The present petition alleges wilful disobedience of the judgment / order dated 28.03.2025, passed in W.P.(C) 14121/2024. The same reads as under:

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

Subsequently, an order dated 13.02.2026 was passed in CM APPL.41655/2025 in the aforesaid proceedings. The same reads as under: "CM APPL. 41655/2025

1. This is an Application filed by the Petitioner under Section 151 of the Code of Civil Procedure, 1908 seeking compliance of the Order dated 28.03.2025.

2. In the opinion of this Court, the Order dated 28.03.2025 does not require any clarification, since the Writ Petition was disposed of in light of the Judgment passed by a Co-ordinate Bench in M/s Jian International versus Commissioner of Delhi Goods and Services Tax, 2020 SCC OnLine Del 2606.

3. Needless to state, it is open for the Applicant to take necessary steps in accordance with law for compliance of the Order dated 28.03.2025.

4. With the above observations, the Application is disposed of." 3.

The petitioner is aggrieved by the fact that the requisite refund has still not been granted to the petitioner, despite the aforesaid directions. 4.

Learned counsel for the respondent submits that the matter is under active consideration of the department and that the requisite steps shall be taken to furnish the refund due to the petitioner, in terms of the directions contained in the judgment / order dated 28.03.2025 read with order dated 13.02.2026, and in accordance with law.

Let necessary compliance be done within a period of three weeks from today.

The petition is disposed of in the above terms. MARCH 13, 2026/cl SACHIN DATTA, J The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.