Lakra Udyog v. Commissioner, Trade & Taxes & ANR.

$~22 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2337/2017 LAKRA UDYOG ..... Petitioner Through:

Mr. Rajesh Mahna, Mr. Ruchir Bhatia, Mr. Ramanad Ray, Mr. Rohit Sharma, Mr. Marendu Goel & Mr.

Janesh Nagpal, Advocates versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents Through:

Mr. Anuj Aggarwal, ASC with Ms.

Deboshree Mukherjee, Advocate with Mr. Rakesh Kumar Singh, VATO CORAM: JUSTICE S.MURALIDHAR JUSTICEVINOD GOEL

O R D E R

% 23.05.2017

1. Mr. Anuj Aggarwal, Additional Standing Counsel, states, on instructions from the Value Added Tax Officer („VATO‟) present in Court, who was to examine the relevant file, that the H Forms have not been produced. Although the VATO claims that a notice in this regard was sent to the Assessee sometime in November 2016, Mr. Rajesh Mahna, learned counsel for the Petitioner states that, till date, the Assessee has not received any such notice.

W.P.(C) 2337/2017

2. Be that as it may, it is directed that on 25th May, 2017 at 3:00 pm, the authorised representative of the Assessee will be present before the VATO with the H Forms, which will be verified by the VATO. Within two weeks thereafter, the refund order will be issued and the refund, together with interest accrued thereon, will be deposited directly into the Petitioner‟s account within one week thereafter.

3. The writ petition is disposed of in the above terms. If there is any noncompliance with the above directions, it will be open to the Petitioner to seek appropriate remedies in accordance with law. S.MURALIDHAR, J VINOD GOEL, J MAY 23, 2017 tp W.P.(C) 2337/2017