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High Court of DelhiW.P.(C)/19227/2025

M S Impacts Products v. Commissioner Trade And Taxes Department Of Trade And Taxes & ANR.

2025-12-18Hon'Ble Ms. Justice Prathiba M. Singh,Hon'Ble Mr. Justice Shail Jain2 pages

$~199 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 19227/2025 M S IMPACTS PRODUCTS .....Petitioner Through:

Mr. Jitender Ratta, Adv.

versus COMMISSIONER TRADE AND TAXES DEPARTMENT OF TRADE AND TAXES & ANR.

.....Respondents Through:

Ms. Urvi Mohan, Adv.

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R

% 18.12.2025 1.

This hearing has been done through hybrid mode. 2.

The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, seeking issuance of refund to the tune of Rs.22,83,811/- for the tax period ending March, 2013. 3.

The submission of the Petitioner is that even as on date, the portal is showing that the said refund claim is still pending. 4.

Firstly, it is noted that the Petitioner has been approaching this Court almost after 12 years when the refund became due. 5.

However, ld. Counsel for the Respondent submits that the present writ petition would be treated as a refund application and an order shall be passed in accordance with law.

6.

Accordingly, let the present writ petition be treated as a refund application and an order be passed on refund, in accordance with law within three months. The Petitioner shall be afforded a personal hearing if required. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/12/2025 at 12:49:00

7.

Ld. Counsel for the Respondent also submits that there are certain other demands against the Petitioner. If so, the Department is free to proceed in accordance with law.

8.

All rights and remedies of the parties are left open. 9.

The writ petition along with pending application(s), is disposed of in the aforesaid terms.

PRATHIBA M. SINGH, J.

SHAIL JAIN, J.

DECEMBER 18, 2025 kk/ck The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/12/2025 at 12:49:00