Sharma Trading Co v. Commissioner Of Trade & Taxes

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4197/2017 SHARMA TRADING CO ..... Petitioner Through: Mr. Vineet Bhatia, Advocate.

versus COMMISSIONER OF TRADE & TAXES ..... Respondent Through: Mr. Satyakam, Additional standing counsel.

CORAM:

JUSTICE S.MURALIDHAR JUSTICE CHANDER SHEKHAR

O R D E R

% 15.05.2017

1. Notice. Mr. Satyakam, learned Additional Standing counsel accepts notice on behalf of the Respondent.

2. Learned counsel for the Respondent produces a copy of the chart showing the status of the refund during the Assessment Years (AYs) 2012-13 to20162017, which reads as under: S.No Year Period Amount (Rs) Status Remarks 1.

2012-13 1st Qtr 162187 Adjusted - 2.

2012-13 2nd Qtr 240913 Issued 5.5.17 3.

2012-13 3rd Qtr 124204 Issued 5.5.17 4.

2012-13 4th Qtr 2439838 Issued 5.5.17

5.

2013-14 4th Qtr 745501 Not Issued C-Forms not submitted/assess ment not done 6.

2014-15 N.A.

--- No refund No refund 7.

2015-16 3rd Qtr 723021 Not issued C-Forms not submitted/assess ment not done 2016-17 1st Qtr 84809 Not issued C-Forms not submitted/assess ment not done 10.

2016-17 2nd Qtr 75573 Not issued C-Forms not submitted/assess ment not done 11.

2016-17 3rd Qtr 89637 Not issued C-Forms not submitted/assess ment not done

3. As far as the refunds at Serial Nos. 1 to 4 are concerned, the amount will be directly deposited to the account of the Petitioner within one week from today.

4. As far as refunds at Serial Nos. 7 to 11 are concerned, learned counsel for the Petitioner states that original 'C' Form will be furnished to the DVAT Department within one week from today. Learned counsel for the Respondent states that within a period of two weeks thereafter, the refund application will be processed and orders passed. It is directed that the refund amount together with interest be paid directly to the Petitioner's account not later than four weeks thereafter.

5. With respect to the amount relating to the interest pertaining to the period during which C Form was not submitted, the undertaking of the DVAT

Department that such withheld amount will be paid, subject to the outcome of the decision of the Supreme Court in SLP No. 3496 of 2017 (Commissioner, Trade and Taxes v. Vizien Organics), within four weeks from the date of the said order of the Supreme Court is placed on record.

6. 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 of 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 the Petitioner to seek appropriate remedies in accordance with law.

7. The petition is disposed of in the above terms. S.MURALIDHAR, J CHANDER SHEKHAR, J MAY 15, 2017 Rm