M/S POINT FOOTWEAR PRIVATE LIMITED v. COMMISSIONER TRADE AND TAXES & ANR.

Delhi High Court · 07 May 2024 · 2024:DHC:3759-DB
Sanjeev Sachdeva; Ravinder Dudeja
W.P. (C) 5515/2024
2024:DHC:3759-DB
tax other

AI Summary

The Delhi High Court directed tax authorities to decide the petitioner's refund claims under Section 42 of the DVAT Act within four weeks, allowing further legal remedies if dissatisfied.

Full Text
Translation output
W.P. (C) 5515/2024
HIGH COURT OF DELHI
Date of Decision: 07.05.2024
W.P.(C) 5515/2024
M/S POINT FOOTWEAR PRIVATE LIMITED .....Petitioner
VERSUS
COMMISSIONER TRADE AND TAXES & ANR. ..... Respondents
Advocates who appeared in this case:
For the Appellant: Mr. Arif Ahmad Khan and Mr. Shubham Sharma, Advocate.
For the Respondent: Appearance not given.
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 issue refunds pertaining to the tax period i.e. 4th quarter 2013-14 and 1st quarter 2017-18 alongwith statutory interests in terms of Section 42 of the DVAT Act.

2. Learned counsel for the respondents, under instructions submits that the refunds claimed by the petitioner is under consideration and final decision shall be taken within four weeks from today. W.P. (C) 5515/2024

3. In view of the above assurance, petition is disposed of directing the respondents to dispose of the claims of the petitioner for refunds and interest in terms of Section 42 of the DVAT Act within a period of four weeks from today.

4. Needless to state that it would be open for the petitioner to avail further remedies as permissible in law, if aggrieved by the disposal of refund and interest claim by the respondents.

SANJEEV SACHDEVA, J RAVINDER DUDEJA, J MAY 07, 2024