Full Text
HIGH COURT OF DELHI
JUDGMENT
STAR CATALYST THROUGH PROP. AMIT AMARPURI ..... Petitioner
Advocates who appeared in this case:
For the Petitioner: Mr. A.K. Babbar, Mr. Surendra Kumar and Mr. Bharat Tripathi, Advocates
For the Respondent: Ms. Shaguftha Hameed, Mr. Prateek Badhwar, Ms. Samridhi Vats, Advocates for Mr. Rajeev Aggarwal, ASC
HON'BLE MR. JUSTICE RAVINDER DUDEJA
1. Petitioner seeks a direction to the respondents for refund of sum of Rs. 13,51,389/-.
2. Learned counsel for petitioner submits that the subject return W.P.(C) 2549/2024 for the first quarter /financial year 2017-18 was filed within the prescribed time and due date for issuance of refund was on 02.10.2017. He submits that as on date the applications are still being shown as pending. He submits that refund till date has not been processed and credited to the account of the petitioner.
3. Issue notice. Notice is accepted by learned counsel for the respondent.
4. Keeping in view of the facts and circumstances, this petition is disposed of with direction to the respondents to process the application for refund of the petitioner in accordance with law. In case refund is found admissible, the same be paid to the petitioner along with the statutory interest as provided under Section 42 of the DVAT Act, 2004. In case the amount is not refundable, the reasons for the same be communicated to the petitioner to enable the petitioner to avail of such remedies as may be permissible in law. The exercise be completed within a period of four weeks from today.
5. The petition is disposed of in the above terms.
SANJEEV SACHDEVA, J FEBRUARY 21, 2024 RAVINDER DUDEJA, J ‘rs’