Vishal Petrochemicals v. Commissioner Of Trade & Taxes & ANR.

$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 7538/2017 & CM APPL. 10071/2018 VISHAL PETROCHEMICALS ..... Petitioner Through:

Mr. Rajesh Mahna, Mr. Ramanand Roy and Mr. Narender Goel, Advocates.

versus COMMISSIONER OF TRADE & TAXES & ANR. ..... Respondents Through:

Mr. Satyakam, Addl. Standing Counsel, GNCTD with Ms. Trisha, LA, DTT, GNCTD.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

O R D E R

% 20.07.2018 It is stated by the counsel for the respondents that the refund claims are processed. According to the Delhi VAT Authorities some adjustments (to the extent of `4 lakh) were made and the balance amount was paid. Apart from that, counsel for the respondents submitted that in respect of the period concerned, the assessments were carried twice over and this position would be reversed by the Department through a separate order.

Learned counsel for the petitioner submitted that the VATO has withheld the interest even for the admitted amounts. This Court is of the opinion that any surviving grievance that the petitioner may have with respect to the adjustments made, the

details of which are given below, it is open to the petitioner to approach the Objection Hearing Authority (OHA) under Section 74 of the DVAT Act in respect of such orders and adjustments made. "Type ID Demand Amount Pending Amount Demand 150081964043 37,308 37,308 Demand 150082157159 2,52,474 2,52,474 Demand 150082157139 37,167 37,167 Demand 150082157091 4,727 4,727 Demand 150061443982 319 Demand 40845751213 Demand 41050551112 5,506 5,506 Demand 41050571112 5,506 5,506 Demand 40301260910 Demand 40301210910 Demand 150081964044 61,337 22,515 38,822"

Adjustment Amount It is hereby directed that if the petitioner approaches the concerned OHA within two weeks, the objections/appeals shall be decided on their merits and in no manner influenced by the issue of limitation. All rights of the petitioner to urge any aspect, including the limitation, are reserved.

The writ petition is disposed of in the above terms along with the pending application.

S. RAVINDRA BHAT, J A. K. CHAWLA, J JULY 20, 2018 nn