M/S P .K. Enterprises v. Commissioner Of Delhi Value Added Tax & ANR.

$~44 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P. (C) 11574/2016 M/S P .K. ENTERPRISES ..... Petitioner Through: Mr. A.K. Babbar, Mr. Surender Kumar, Mr. Atul Babbar, Ms. Ruchi Babbar, Ms. Amita Babbar and Mr. Bharat Tripathi, Advocates.

versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.

..... Respondents Through: Mr. Satyakam, ASC, GNCTD.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI

O R D E R

% 24.01.2017 The petitioner was assessed to NIL demand by an order dated 08.01.2016. It seeks refund of excess amounts paid to the DVAT authorities. Having regard to the law declared by this Court in its various rulings including Swaran Darshan Impex Pvt. Ltd. v. Commissioner, VAT & Anr., (2010) 31 VST 475 (Del), decided on 03.06.2010 as well as P.K. Enterprises v. Commissioner DVAT, (W.P.(C)8066/2016 decided on 04.10.2016), the respondents are hereby directed to ensure that refund order containing up to date interest calculation is made within ten days and the amounts are duly remitted to the petitioner's account. The writ petition is disposed of.

S. RAVINDRA BHAT, J NAJMI WAZIRI, J JANUARY 24, 2017/vikas/