High Court of DelhiW.P.(C)/2812/2025

Home Stores (India) Limited v. Commissioner Of Value Added Tax & ANR.

2025-04-03Hon'Ble Ms. Justice Prathiba M. Singh,Hon'Ble Mr. Justice Rajneesh Kumar Gupta3 pages

$~68 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2812/2025 HOME STORES (INDIA) LIMITED .....Petitioner Through:

Appearance not given.

versus COMMISSIONER OF VALUE ADDED TAX &ANR.

.....Respondents Through:

Ms. Vaishali Gupta, Panel Counsel (Civil) for GNCTD with Mr.

Dharmendra, GSTO.

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA

O R D E R

% 03.04.2025 1.

This hearing has been done through hybrid mode. 2.

That the present writ petition has been filed by the Petitioner- Home Stores (India) Limited seeking issuance of direction to the Respondents to initiate the refund of the amount of Rs.56,97,033/- due to the Petitioner, along with interest thereon of Rs.19,61,366/- which was claimed by the Petitioner in the return for all the four quarters of the Financial Year 2014-2015. 3.

In the present petition, returns were filed by the Petitioner for the following periods :- Period of Date of Amount of Number of Interest return filing of refund days till due as on return claimed 10.02.2025 30.10.2025 The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

as per Section 38(3)(ii) since assessment 01.04.2014 25.07.2014 Rs.14,72,125/- 2101 5,08,428/- to 30.06.2014 01.07.2014 07.11.2014 Rs.15,86,263/- 2101 5,47,847/- to 30.09.2014 01.10.2014 25.01.2015 Rs.8,45,025/- 2,91,847/- to 31.12.2014 01.01.2015 25.04.2015 Rs.17,75,619/- 2101 6,13,245/- to 31.03.2015 Total Rs.56,79,033/- 19,61,367/- 4.

The total refund claimed was amounting to Rs. 56,79,033/-. 5.

Notice was issued in the present writ petition. Subsequently, a reply on behalf of the Petitioner was presented to the Court stating that the Petitioner has already filed the revised return without claiming any refund. 6.

In view thereof, no refund is liable to be granted to the Petitioner. 7.

Counter affidavit is taken on record.

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

The petition is accordingly disposed of. Pending application(s), if any, also stand disposed of.

PRATHIBA M. SINGH, J RAJNEESH KUMAR GUPTA, J APRIL 3, 2025/nd/tsv The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.