M/S Shiv Bhole Sales Corporation v. Commissioner Of Delhi Value Added Tax & ANR.

$~25 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8421/2016 M/S SHIV BHOLE SALES CORPORATION ..... Petitioner Through: Mr. A.K. Babbar, Mr. Surendra Kumar, Advs.

versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

..... Respondents Through: Mr. Satyakam, ASC.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

O R D E R

% 09.08.2018 Learned counsel submits that some further issues have arisen. The Court had by series of previous orders, issued directions to the DVAT Authorities to streamline the procedures for refund. The DVAT refund cases have not been reduced substantially. A tabular statement produced in this regard is as follows: STATUS OF DISPOSAL OF REFUND CASES AS ON 31.07.2018 Year Total no.

of cases Disposal Total No.

of cases pending Pendency due to nonsubmission of C-Form Pendency due to other than C-Form 2005-09 2009-10

2010-11 2011-12 2012-13 20265 20078 2013-14 20385 19742 2014-15 90667 72034 18633 15538 Total 148348 128831 19517 16317 2015-16 11942 2016-17 Total 17352 10886 DETAILS OF REFUNDS PENDING DUE TO OTHER REASONS as on 31.07.2018 S.No.

Reasons No. of cases 1.

DP-1/Bank details are not available in the system.

2.

Due to cancelled and blocked dealers.

3.

Technical Errors.

Total Learned counsel for the assessee submits that certain other pending issues have to be considered and ruled. This Court is of the opinion that having regard to the previous orders, no further proceedings are called for in this writ petition. S. RAVINDRA BHAT, J A. K. CHAWLA, J AUGUST 09, 2018/akv