Central Herbal Expo(India) vs Commissioner Of Delhi Value Added Tax ...
2024 Latest Caselaw 2044 Del

Delhi High Court

Central Herbal Expo(India) vs Commissioner Of Delhi Value Added Tax ... on 7 March, 2024

Author: Sanjeev Sachdeva

Bench: Sanjeev Sachdeva

                          $~13
                          *    IN THE HIGH COURT OF DELHI AT NEW DELHI

                          %                                         Date of decision: 07.03.2024
                          +      W.P.(C) 1946/2024

                          CENTRAL HERBAL EXPO(INDIA)                                    ..... Petitioner

                                                        versus

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

                          Advocates who appeared in this case:

                          For the Petitioner:           Mr. P. K. Gambhir & Mr. Rakesh Kumar,
                                                        Advocates.

                          For the Respondents:          Mr. Rajeev Aggarwal, ASC
                          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 an amount of Rs 12,70,879/- for fourth quarter of 2013-2014 besides statutory interests on account of delay in refund.

2. Learned counsel for the respondents submits that the request for refund is under consideration of the competent authority and a decision thereon shall be taken within a period of four weeks from today.

3. In view of the above, petition is disposed of directing the competent authority to decide the claim of refund of the petitioner within a period of

four weeks. In case, refund is found admissible the same be paid alongwith statutory interest @6 % per annum in terms of Section 42 of DVAT Act. However, in case, competent authority is of the view that refund as claimed or part thereof is not admissible, a reasoned order be passed and communicated to the petitioner. It would be opened to the petitioner to take such further remedies as permissible in law in case aggrieved by the said order.

4. Petition is allowed in the above terms.

SANJEEV SACHDEVA, J

RAVINDER DUDEJA, J MARCH 07, 2024 sk