Sight Sound Electronics (I) Pvt Ltd vs Commissioner, Trade & Taxes & Ors.
2024 Latest Caselaw 63 Del

Delhi High Court

Sight Sound Electronics (I) Pvt Ltd vs Commissioner, Trade & Taxes & Ors. on 4 January, 2024

Author: Sanjeev Sachdeva

Bench: Sanjeev Sachdeva

                          $~7
                          *            IN THE HIGH COURT OF DELHI AT NEW DELHI

                          %                                                 Date of decision
                                                                                    decision: 04.01.2024
                          ,,,,,,,,,,




                          +            W.P.(C) 16635/2023
                                               16         & CM APPL. 66969/2023
                                                                          /2023

                          SIGHT SOUND ELECTRONICS (I) PVT LTD                              ..... Petitioner

                                                   versus

                          COMMISSIONER, TRADE & TAXES & ORS.                           ..... Respondents

                          Advocates who appeared in this case:
                          For the Petitioner:               Mr. Nitin Gulati & Ms. Reena Gandhi, Advocates.
                          For the Respondents:
                                  Respondent                Mr. Rajeev Aggarwal with Ms. Samridhi Vats,
                                                            Advocate.

                          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 respondents to refund the amount of Rs 15,86,956/-

15,86,956/ alongwith the interest thereon to the Petitioner.

2. Petitioner filed a return for the fourth quarter of 2016 2016-2017 claiming a refund of Rs 15,86,956/-. A refund order dated 02.03.2022 was issued in favour of the petitioner for the said amount. However, till date the amount has not been refunded to the account of Petitioner.

3. Itt is noted that refund order was issued in the name of Sight Sound Electronics whereas the complete name of Petitioner is Sight Sound Electronics (I) Pvt Ltd.

Ltd

4. Learned counsel for respondents under instructions submits that the amount is under process and shall be duly refunded to the Petitioner within a period of two weeks from today. The statement is taken on record.

5. In view of above, the petition is disposed disposed of directin directing the respondents to refund the amount of Rs 15,86,956/-

15,86,956/ alongwith interest to Petitioner in accordance with law within a period of two weeks from today.

SANJEEV SACHDEVA, J

RAVINDER DUDEJA DUDEJA, J

January 04,, 2024/sk