Jyoti Apparels v. Commissioner Of Trade & Taxes

$-11,12,13,15,16,38, 39, 40,41,42

IN THE HIGH COURT OF DELHI AT NEW DELHI

* W.P.(C) 1528/2017 TAX&ANR.

Respondents W.P.(C) 1529/2017 COMMISSIONER OF VALUE ADDED p , , W.P.(C) 1530/2017 Through: Mr. Mr. Sushil Gaba, Adv.

^ TM , ^ ^ W.P.(C) 1532/2017 BERLIAELECTRICALS POLYMER (P) LTD . Petitioner Through: Mr. Sushil Gaba, Adv. "

rru u .r Through: Mr. Varun Nischal and Mr. Manan By:AMULYA

Malik, Advs.

^ W.P.(C) 1534/2017 / JYOTI APPARELS Through: Mr. Chandrakant Singh, Adv.

COMMISSIONER OF TRADE & TAXES Through: Mr. Peeyoosh Kalra, ASC with Ms. Sana Babbar, Adv.

W.P.(C) 1523/2017 BERLIA ELECTRICALS POLYMER (P) LTD Through: Mr. Varun Nischal and Mr. Manan Malik, Advs.

W.P.(C) 1524/2017 Respondents ^ W.P.(C) 1525/2017 BERLIA ELECTRICALS POLYMER (P) LTD Respondents Through: Mr. Varun Nischal and Mr. Manan

Malik, Advs.

W.P.(C) 1526/2017 W.P.(C) 1527/2017 • tax & ANR.

CORAM:

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

ORDER

®/® 22.03.2017 It is submitted by the respondents/VAT Department that the refund claims have not been processed since the central statutory forms have not yet been received. This aspect has been addressed by ratio of this Court's decision in Vizien Organics Vs. Commissioner, Trade & Taxes & Anr., in W.P.(C) No.10701/2016 and connected cases - decided on 19.01.2017, which has relied on the ruling of the Supreme Court in Swarn Darshan Impex (P) Ltd Vs. Commissioner, Value Added Tax (2010) 31 VST 475 (Del). It is clarified that in

such cases, the respondents shall calculate the amounts due after considering the documents and shall ensure that the amounts shall be credited to the petitioners' accounts, within a week. As far as the interest is concerned, the VAT Department shall keep calculating such amounts separately wherever applicable and keep such payable amounts in a separate account to be properly dealt with in-line with the final outcome of the Special Leave Petition pending before the Supreme Court against the judgment of this Court in Vizien Organics (supra) decided on 19.01.2017. With the above observations, all these petitions alongwith pending applications stand disposed off.

A copy of this order be given dasti to parties under the signatures of the Court Master.

S. RAVINDRA BHAT, J NAJIVP WAZIRI, J MARCH 22, 2017/kk