Aadinath India Pvt Ltd vs Commissioner Of Trade And Taxes & ...
2020 Latest Caselaw 2111 Del

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*       IN THE HIGH COURT OF DELHI AT NEW DELHI

+       W.P.(C) 3929/2020

        AADINATH INDIA PVT. LTD.               ...... Petitioner
                     Through:                  Mr. Rajesh Mahna, Advocate
                            versus

        COMMISSIONER OF TRADE
        AND TAXES & ANR.      ..... Respondents
                     Through: Mr. Anuj Aggarwal, ASC, GNCTD
                              with Mr. Ankit Monga, Advocate

%                                         Date of Decision: 06th July, 2020

CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE SANJEEV NARULA
                               JUDGMENT

MANMOHAN, J: (Oral)

CM APPL. 14075/2020 Allowed, subject to just exceptions.

W.P.(C) 3929/2020

1. The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing.

2. Present writ petition has been filed seeking interest on the deposit of Rs.15 lacs from the date it was deposited i.e. 12th June, 2013.

3. Learned counsel for petitioner states that in pursuance to a survey carried out in the business premises of the petitioner on 11th June, 2013, the

petitioner had deposited Rs.15 lacs with the respondents. He states that after a protracted litigation the principal sum deposited has been refunded to the petitioner on 06th June, 2019 and that too without any interest.

4. Learned counsel for petitioner states that despite the petitioner approaching respondent No.1 for interest on the deposited amount, respondent No.1 has not taken any action till date. He also draws this Court's attention to Section 42 of the Delhi Value Added Tax Act, 2004 which provides for interest.

5. Issue notice.

6. Mr. Anuj Aggarwal, learned ASC accepts notice on behalf of respondents.

7. Keeping in view the fact that the petitioner has made a representation seeking payment of interest on the deposited amount vide letter dated 13th March, 2020, the present writ petition is disposed of with a direction to the respondent No.1 to decide the petitioner's letter dated 13th March, 2020 by way of a reasoned order within four weeks after giving an opportunity of hearing to the petitioner.

8. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.

MANMOHAN, J

SANJEEV NARULA, J JULY 06, 2020 rn