Delhi High Court
Kesri Steels Limited vs Commissioner Of Delhi Goods And ... on 22 September, 2021
$~21
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Date of Decision: 22th September, 2021
+ W.P.(C) 10556/2021
KESRI STEELS LIMITED ..... Petitioner
Through: Mr. Arif Ahmed Khan, Advocate
versus
COMMISSIONER OF DELHI GOODS AND
SERVICES TAX & ORS. ..... Respondents
Through Mr. Naushad Ahmed Khan, ASC for
GNCTD
CORAM:
HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE AMIT BANSAL
JUDGMENT
D.N. PATEL, CHIEF JUSTICE(ORAL)
CM APPL. 32544/2021 (Exemption)
Allowed, subject to only just exceptions.
Application is disposed of.
W.P.(C) 10556/2021
1. This writ petition has been preferred seeking following prayers:-
"(a) Set aside the impugned zero demand order dated
27.12.2011;
(b) Issue a Writ of mandamus or any other Writ, Order or
directions directing the respondents to issue the refund of
Rs.2,75,136/-, Rs.13,02,811/-, Rs.71,384/- & Rs.1,17,646/-in
respect of the tax periods 4th Quarter 2008-09, Annual 2009-
10, 4th Quarter 2010-11 & 1st Quarter 2011-12 respectively as
Signature Not Verified
AMIT NARAYAN
BHARTHUAR
Location:
Signing Date:25.09.2021
20:30:56
Petitioner is legally entitled for the same as per the provision of
law;
(c) Grant interest @ 6% as per Section 42 of DVAT Act on
Refund claimed amount from the expiry of 2 months from the
filing of returns as petitioner has been unjustifiably denied the
refund as the Respondent acted in complete violation of
statutory provision and the Circulars issued by Respondent
No.1. The petitioner has right to claim interest under section 42
of the DVAT Act and the claim is not affected by the operation
of section 38(7)(d) came wef. 18.06.2012; and
(d) Grant any other relief as deemed fit in the circumstances of
the case."
2. Having heard learned counsel for the Petitioner and looking to the
facts and circumstances of the case, it appears that this Petitioner is claiming
a refund of Rs. Rs.2,75,136/-, Rs.13,02,811/-, Rs.71,384/- & Rs.1,17,646/-in
respect of the tax periods - 4th Quarter of 2008-2009, for all the quarters of
2009-2010, 4th Quarter of 2010-2011 & for 1st Quarter of 2011-2012
respectively, under the Delhi Value Added Tax Act, along with interest as
per Section 42 of the Delhi Value Added Tax Act.
3. We hereby direct the concerned Respondent Authority to decide the
claim, as and when the same is preferred by the Petitioner, for refund as
stated in the memo of this petition, in accordance with law, rules,
regulations, Government policies applicable to the facts and circumstances
of this case and on the basis of the evidence on record and also keeping in
mind the law of limitation for getting the refund and also keeping in mind
the principles of "unjust enrichment" as propounded by nine-Judges Bench
of the Hon'ble Supreme Court in the case of Mafatlal Industries Ltd. &
Signature Not Verified
AMIT NARAYAN
BHARTHUAR
Location:
Signing Date:25.09.2021
20:30:56
Ors. vs. Union of India & Ors. (1997) 5 SCC 536. The decision shall be
taken by the concerned Respondent Authorities as stated hereinabove as
expeditiously as possible and practicable.
4. With these observations, this writ petition is hereby disposed of.
CHIEF JUSTICE
AMIT BANSAL, J
SEPTEMBER 22, 2021/rd
Signature Not Verified
AMIT NARAYAN
BHARTHUAR
Location:
Signing Date:25.09.2021
20:30:56
