Virat Nets Agency v. Commissioner, Trade & Taxes & ANR.

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4812/2017 VIRAT NETS AGENCY .....

Petitioner Through: Mr Nitin Gulati, Advocate versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents Through: Mr Devesh Singh, ASC with Ms Neelam, Advocates

CORAM:

JUSTICE S.MURALIDHAR JUSTICE CHANDER SHEKHAR

O R D E R

% 29.05.2017 CM 20815/2017 (exemption)

1. Allowed, subject to all just exceptions.

W.P.(C) 4812/2017

2. Notice. Mr. Devesh Singh, learned ASC for the Respondents accepts notice.

3. It is pointed out by learned counsel for the Respondent that the assessment proceedings are complete and the 'C' Form has also been submitted.

4. In view of the aforesaid, it is directed that the refund order be issued not later than four weeks from today and the refund amount be deposited into the account of the Petitioner along with interest accrued thereon not later than four weeks thereafter.

W.P.(C) 4812/2017

5. As regards the interest for the period during which the C Form was not submitted the undertaking of the Department that the sum will be paid immediately after and subject to the decision of the Supreme Court in the SKP preferred b the Department against the decision of this Court in Vizien Organics v. Commissioner VAT is placed on record.

6. In case of any non-compliance with the above directions, it will be open to the Petitioner to seek appropriate remedies in accordance with law.

7. The petition disposed of accordingly.

8. Order Dasti under the signature of the Court Master. S.MURALIDHAR, J CHANDER SHEKHAR, J MAY 29, 2017 rd W.P.(C) 4812/2017