Blue Star Limited Thorugh Authorised ... vs Commissioner Of Delhi Value Added Tax & ...
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Delhi High Court

Blue Star Limited Thorugh Authorised ... vs Commissioner Of Delhi Value Added Tax & ... on 25 January, 2024

Author: Sanjeev Sachdeva

Bench: Sanjeev Sachdeva

                          $~12
                          *    IN THE HIGH COURT OF DELHI AT NEW DELHI

                          %                                               Date of decision: 25.01.2024
                          ,,,,,,,,,,




                          +            W.P.(C) 14468/2023

                          BLUE STAR LIMITED THROUGH AUTHORISED SIGNATORY
                          MR NIRANJAN NAYAK                      .... Petitioner
                                                   versus

                          COMMISSIONER OF DELHI VALUE
                          ADDED TAX & ANR.                                             ...... Respondents

                          Advocates who appeared in this case:
                          For the Petitioner:               Mr. A.K. Babbar, Mr. Shriender Kumar and Mr. Bharat
                                                            Tripathi, Advocates.
                          For the Respondent:               Mr. Rajeev Aggarwal, ASC 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 direction to the respondents to issue refund of Rs. 28,36,313/-- along with interest under Section 42 of the Delhi Value Added Tax Act, 2004 ["the Act"].

2. Learned counsel for the respondents has produced a refund order dated 24.01.2024 wherein wherein refund of Rs. 28,36,313/ 28,36,313/- has been allowed. With regard to the interest in terms of Section 42 of the Act, refund order indicate "Nil" amount.

3. The refund order is taken on record.

4. Learned counsel for respondents submits that within two weeks, refund iss likely to be credited to the account of the petitioner.

5. The petition is accordingly disposed of with a direction to the respondents to pass an appropriate speaking order as to why interest in terms of Section 42 of the Act is not payable to the petitioner. In case respondents are of the view that interest is payable, payable, the same shall be paid within two weeks of the passing of the speaking order. In case the same is not payable, speaking order will be duly communicated to the petitioner, who shall be entitled to take such further remedies as may be permissible in law l inter alia approaching this Court by way of an application.

6. Petition is disposed of in these terms.

SANJEEV SACHDEVA, J

RAVINDER DUDEJA DUDEJA, J

January 25,, 2024/vp