Sms Electricals v. Commissioner Of Trade & Taxes

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 9573/2017 SMS ELECTRICALS ..... Petitioner Through :

Mr. Nitin Bhardwaj, Advocate.

versus COMMISSIONER OF TRADE & TAXES ..... Respondent Through :

Mr. Udit Gupta, Advocate for Revenue with Mr.Prashant Prasad, AVATO, Ward No. 15.

CORAM:

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

O R D E R

% 01.12.2017 Counsel for the respondent states that the refund order was issued on 30th October, 2017.

As the petitioner had to approach the court for refund, which relates to the third quarter of the year 2013-14 and the C-Forms were submitted in June, 2017, the respondent would pay a cost of Rs.5,000/- (Rupees Five Thousands) to the petitioner within a period of four weeks from today. The costs have been imposed as the refund was issued after the filing of the present writ petition.

In case, the petitioner is still aggrieved and feels that interest amount as due has not paid, it will be open to him to challenge the non-grant in accordance with law.

With the aforesaid observations and costs, the writ petition is disposed of.

SANJIV KHANNA, J PRATHIBA M. SINGH, J DECEMBER 01, 2017 j