M/S Saffron Art Private Limited vs Commissioner Of Trade And Taxes & Anr.
2024 Latest Caselaw 317 Del

Delhi High Court

M/S Saffron Art Private Limited vs Commissioner Of Trade And Taxes & Anr. on 10 January, 2024

Author: Sanjeev Sachdeva

Bench: Sanjeev Sachdeva

                          $~3
                          *        IN THE HIGH COURT OF DELHI AT NEW DELHI

                                                                   Judgment delivered on: 10.01.2024

                          +        W.P.(C) 16743/2023 & CM APPL. 67542/2023

                          M/S SAFFRON ART PRIVATE LIMITED                         ..... Petitioner

                                                       versus

                          COMMISSIONER OF TRADE AND
                          TAXES & ANR.                                            ..... Respondents

                          Advocates who appeared in this case:


                          For the Petitioner:          Mr. Arif Ahmed Khan, Advocate.
                          For the Respondent:          Mr. Rajeev Aggarwal, Additional Standing Counsel
                                                       with Ms. Samridhi Vats

                          CORAM:-
                          HON'BLE MR. JUSTICE SANJEEV SACHDEVA
                          HON'BLE MR. JUSTICE RAVINDER DUDEJA

                                                JUDGMENT

SANJEEV SACHDEVA, J. (ORAL)

1. Petitioner seeks a direction to the respondent to issue a refund of Rs. 11,09,895/- for the fourth quarter 2014-15 besides interest thereon.

2. Learned counsel for the respondent under instructions submits

that the application for refund shall be processed expeditiously and same shall be disposed of within a period of two weeks from today.

3. In view of the above, petition is allowed. The respondents are directed to process the application for refund of the petitioner in accordance with law within two weeks and in case the refund is payable the same shall be paid.

4. Since the refund pertains to the fourth quarter of 2014-15, petitioner shall also be entitled to statutory interest @ 6% per annum from the date the amount is found to be due and payable.

5. The petition is disposed of in the above terms.

                                                                         SANJEEV SACHDEVA, J



                          JANUARY 10, 2024                                RAVINDER DUDEJA, J
                          'rs'