Mva Gas & Home Appliances v. Commissioner, Trade & Taxes & ANR.

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5080/2017 MVA GAS & HOME APPLIANCES ..... Petitioner Through: Mr. Ruchir Bhatia, Advocate.

versus COMMSSSIONER TRADE & TAXES & ANR ..... Respondents Through: Mr. Siddharth Dutta, Advocate.

Mr. Devesh Singh, ASC with Ms.Neelam, Advocate.

CORAM:

JUSTICE S.MURALIDHAR JUSTICE CHANDER SHEKHAR

O R D E R

% 31.05.2017 CM APPL 21788/2017 (for exemption)

1. Allowed subject to all just exceptions.

WP (C) 5080/2017

2. Notice. Mr. Siddharth Dutta, learned Additional Standing counsel accepts notice on behalf of the Respondents.

3. It is submitted by learned counsel for the Petitioner that necessary details have already been furnished to the concerned VATO. It is further submitted that 'C' form will be furnished within one week from today.

4. After verifying the documents, the VATO will pass the necessary refund order within four weeks thereafter. The refund amount together with interest WP (C) 5080/2017 Page 1 of 2

due thereon shall be paid directly to the Petitioner's account not later than one week thereafter.

5. As regards the amount of interest relatable to the period of nonsubmission of C Form, the undertaking of the DVAT department that such amounts shall be paid forthwith subject to the final outcome of the appeals preferred before the Supreme Court against the order dated 19th January, 2017 passed by this Court in W.P.(C) No.10701/2016 etc. (Vizien Organics v. Commissioner, Trade & Taxes) is placed on record.

6. The Court further directs that the DVAT Department will abide by the above timeline. In the event that the Petitioner has any grievance either on account of non-payment of the refund amount together with interest as directed or non-compliance with any of the above directions, it would be open to them to seek appropriate remedies in accordance with law.

7. The petition is disposed of.

S.MURALIDHAR, J CHANDER SHEKHAR, J MAY 31, 2017 Rms WP (C) 5080/2017 Page 2 of 2