M/S Jpo Polychem Pvt Ltd v. Commissioner Of Delhi Value Added Tax & ANR.

$~37 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4377/2017 M/S JPO POLYCHEM PVT LTD ..... Petitioner Through:

Mr. A.K. Babbar, Mr. Surendra Kumar, Mr. B.K. Tripathi & Ms.

Amita Babbar, Advocates versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

..... Respondents Through:

Mr. S. Seth, Advocate CORAM: JUSTICE S.MURALIDHAR JUSTICE CHANDER SHEKHAR

O R D E R

% 19.05.2017

1. Notice. Mr. S. Seth, Advocate accepts notice.

2. The refund application of the Petitioner for the 4th quarter of Assessment Year ('AY') 2013-2014 has been pending since 16th June, 2015, when the Assessment Order was passed by the Assistant Value Added Tax Officer AVATO, Ward-35.

3. Learned counsel for the Respondents states that there may be a demand for some other period, with which the present petition has no concern. There appears to be no explanation for not granting the refund for the 4th quarter of AY 2013-2014, which has been pending since the date of the filing of the return.

WP(C) No.4377 of 2017

4. Considering that the refund for the said quarter is pending when the assessment order was passed, there appears to be no justification whatsoever for delaying the refund.

5. It is directed that not later than two weeks from today, the refund order will be issued and the refund amount, together with interest thereon, will be credited directly to the Petitioner's account within two weeks after the passing of the refund order. If there is any non-compliance, it would be open to the Petitioner to seek appropriate remedies in accordance with law.

6. The petition is disposed of in the above terms. S.MURALIDHAR, J CHANDER SHEKHAR, J MAY 19, 2017 tp WP(C) No.4377 of 2017