High Court of DelhiW.P.(C)/2436/2017

M/S Aggarwal Trading Co v. Commissioner Of Delhi Vallue Added Tax & ANR.

2017-04-19Hon'Ble Dr. Justice S.Muralidhar,Hon'Ble Mr. Justice Chander Shekhar2 pages

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2436/2017 AGGARWAL TRADING CO.

..... Petitioner Through Mr. Rakesh Kumar, Advocate versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

..... Respondents Through Mr. Naunidh S. Arora, Advocate CORAM: JUSTICE S.MURALIDHAR JUSTICE CHANDER SHEKHAR

O R D E R

% 19.04.2017

1. The learned counsel for the DVAT Department informs the Court that an order similar to the one passed on 28th March 2017 in WP (C) 883 of 2017 [M/s. Bajrang Iron Store v. Commissioner of Delhi VAT] may be passed in this writ petition which pertains to refund. It is assured that the DVAT department will abide by the time lines as directed by this Court.

2. It is accordingly directed that the Petitioners shall, not later than one week from today, submit further documents, if any, to the DVAT Department. The DVAT Department will ensure that the amount of refund, together with interest for the undisputed period, and to the extent it is not disputed as far as it does not relate to any statutory

forms, is disbursed directly to the Petitioner's account not later than four weeks thereafter. With respect to the amount relatable to the statutory forms and the interest accrued thereon, the DVAT Department shall ensure that such amounts are kept in an interest bearing security and the payment is made subject to the final outcome of the appeals preferred before the Supreme Court against the order dated 19th January 2017 passed by this Court in WP(C) No. 10701 of 2016 etc. (Vizien Organics v. Commissioner, Trade & Taxes).

3. The Court further directs that the DVAT Department will abide by the above time lines. In the event that the Petitioner has any grievance either on account non-payment of the refund amount together with interest as directed or non-compliance with any of the above directions, it would be open to it to seek appropriate remedies in accordance with law.

4. The petition is disposed of in the above terms. S.MURALIDHAR, J CHANDER SHEKHAR, J APRIL 19, 2017/b