M/S Disha Marketing v. Commissioner Of Delhi Value Added Tax & ANR.

$~54 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8618/2016 M/S DISHA MARKETING ..... Petitioner Through : Sh. A.K. Babbar, Sh. Surendra Kumar, Sh. Atul Babbar, Ms. Ruchi Babbar, Ms. Amita Babbar and Sh. Bharat Tripathi, Advocates.

versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR...... Respondents Through : Sh. P. Roychaudhuri, Advocate.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MS. JUSTICE DEEPA SHARMA

O R D E R

% 04.10.2016 Learned counsel for the petitioner states that interest payable has not been allowed. The respondents are directed to ensure that the interest amounts towards principal refund amount of `4,81,914/- is also calculated and an order made within a week. The respondents are directed to calculate the interest payable to the petitioner and ensure that principal amount together with interest are actually paid into the petitioner's account within two weeks.

In case there is some discrepancy with respect to the interest amount, the assessee is at liberty to claim the balance. In the event of such an application, the assessing authority shall complete the proceedings in respect of such balance amount within 30 days of receipt of such application.

S. RAVINDRA BHAT, J DEEPA SHARMA, J OCTOBER 04, 2016/ajk