Padmimi Impex (P) Ltd. v. Commissioner Of Trade & Taxes & ANR.

$~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8847/2017 PADMINI IMPEX (P) LTD.

..... Petitioner Through Mr. S.K. Khurana, Advocate.

versus COMMISSIONER OF TRADE & TAXES & ANR. ..... Respondents Through Mr. Varun Nischal with Ms. Sakshi, Advocates.

CORAM:

HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MS. JUSTICE PRATHIBA M. SINGH

O R D E R

% 21.12.2017 It is stated that refund order of Rs.20 lacs has been passed after making some adjustments. The order passed does not deal with the question of interest.

2.

It is directed that the respondents would pass an order on the question of interest and why interest should or should not be paid in terms of the Delhi Value Added Tax, 2004.

3.

The aforesaid exercise of passing an order on the question of interest would be completed within four weeks from the date copy of this order is received.

4.

In case the petitioner is aggrieved by the order passed or the order with regard to interest which is to be passed, he will be entitled to challenge and question the same in accordance with law.

5.

With the aforesaid observations, the writ petition is disposed of without any order as to costs. We clarify that we have not expressed any opinion on merits or issued any direction.

6.

We further direct the Commissioner to issue instructions that whenever the question of refund is decided, the authority would also deal with the question of interest and simultaneously give reasons as to denial and/or period for which interest is being paid. Dasti.

SANJIV KHANNA, J.

PRATHIBA M. SINGH, J.

DECEMBER 21, 2017 MR/NA/VKR