Mahavir Enterprises v. Commissioner Of Trade & Taxes & ANR.

$~52 & 64 * IN THE HIGH COURT OF DELHI AT NEW DELHI W.P.(C) 8615/2016 KANHA ENTERPRISES ..... Petitioner versus COMMISSIONER OF TRADE & TAXES & ANR. ..... Respondents + W.P.(C) 8661/2016 & C.M.35649/2016 MAHAVIR ENTERPRISES ..... Petitioner versus COMMISSIONER OF TRADE & TAXES & ANR. ..... Respondents

Present:

Mr.Raj Kumar Batra and Mr.Sumit Kr.Batra, Advocates for the petitioners.

Mr.R.A.Iyer, Adv. for Mr.Gautam Narayan, ASC, GNCTD for the respondents

CORAM:

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

O R D E R

% 04.10.2016 In these petitions as against the refund amounts claimed (Rs.4,06,641/- and Rs.4,73,882/-), the DVAT authorities submit, the principle amounts together with interest payable are Rs.4,08,487/- and Rs.4,79,958/- according to the refund orders. Copies of the refund orders are hereby taken on record.

The respondents are directed to ensure that the amounts are paid to the petitioners within a week from today. In case there is some discrepancy with respect to the interest amount, the assessees are at liberty to claim the balance. In the event

of such application, the assessing authority shall complete the proceedings in respect of such balance amount within 30 days of receipt of such application.

The writ petitions are disposed of in the above terms. Dasti.

S. RAVINDRA BHAT, J DEEPA SHARMA, J OCTOBER 04, 2016 rb