M.D. Sales Corporation v. Commissioner, Trade & Taxes & ANR.

$~65 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P. (C) No. 7779/2017 M.D. SALES CORPORATION ..... Petitioner Through:

Mr. Nitin Gulati, Advocate versus COMMISSIONER, TRADE & TAXES & ANR.

..... Respondents Through:

Mr. Saurabh Chadda, Advocate

CORAM:

JUSTICE S. MURALIDHAR JUSTICE PRATHIBA M. SINGH

O R D E R

% 04.09.2017 C.M. No. 32091/2017 (exemption)

1. Allowed, subject to all just exceptions.

W.P. (C) No. 7779/2017

2. Learned counsel for the Petitioner states that, without prejudice to his rights and contentions, the C-Form will be produced before the DVAT within one week. Subject to the above assurance being complied with, the refund order be passed within four weeks thereafter. The refund amount together with interest due thereon shall be paid directly to the account of the Petitioner within two weeks thereafter.

3. As regards the interest for the period during which the C-Form was not available, the payment of the amount will be subject to the final outcome of the appeals preferred by the Revenue before the Supreme Court against the W.P. (C) No. 7779/2017

order dated 19th January 2017 passed by this Court in W.P. (C) No. 10701 of 2016 etc. (Vizien Organics v. Commissioner, Trade & Taxes).

4. In the event that the Petitioner has any grievance with regard to noncompliance with the above directions, it would be open to the Petitioner to seek appropriate remedies in accordance with law.

5. The petition is disposed of in the above terms. S. MURALIDHAR, J.

PRATHIBA M. SINGH, J.

SEPTEMBER 04, 2017 pk W.P. (C) No. 7779/2017