Full Text
HIGH COURT OF DELHI
,,,,,,,,,, W.P.(C) 14468/2023 BLUE STAR LIMITED THROUGH AUTHORISED SIGNATORY
MR NIRANJAN
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR.
Advocates who appeared in this case:
For the Petitioner:
For the Respondent:
JUDGMENT
1. Petitioner seeks direction to the respondents to issue refund of Rs. 28,36,313/- Value Added Tax Act, 2004 [“the Act”].
2. Learned counsel for the respondents has produced a refund order dated 24.01.2024 whe allowed. With regard to the interest in terms of Section 42 of the Act, refund order indicate “Nil” amount.
IN THE HIGH COURT OF DELHI AT
NEW DELHI Date of decision: 14468/2023 BLUE STAR LIMITED THROUGH AUTHORISED SIGNATORY MR NIRANJAN NAYAK versus COMMISSIONER OF DELHI VALUE ADDED TAX & ANR....... Advocates who appeared in this case: Mr. A.K. Babbar, Mr. Shriender Kumar and Mr. Bharat Tripathi, Advocates. For the Respondent: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate. HON’BLE MR.
JUSTICE SANJEEV SACHDEVA HON'BLE MR.
JUSTICE RAVINDER DUDEJA
JUDGMENT
SANJEEV SACHDEVA, J. (ORAL) Petitioner seeks direction to the respondents to issue refund of - along with interest under Section 42 of the Delhi Value Added Tax Act, 2004 [“the Act”]. Learned counsel for the respondents has produced a refund order dated 24.01.2024 wherein refund of Rs. 28,36,313/ refund order indicate “Nil” amount.
IN THE HIGH COURT OF DELHI AT
NEW DELHI Date of decision: 25.01.2024 BLUE STAR LIMITED THROUGH AUTHORISED SIGNATORY.... Petitioner Respondents Mr. Shriender Kumar and Mr. Bharat Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Petitioner seeks direction to the respondents to issue refund of along with interest under Section 42 of the Delhi Learned counsel for the respondents has produced a refund rein refund of Rs. 28,36,313/- has been W.P.(C) 14468/2023
3. The refund order is taken on record.
4. Learned counsel for respondents submits that within two weeks, refund is 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 pa 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 l application.
6. Petition is disposed of in these terms. January 25, 2024 The refund order is taken on record. Learned counsel for respondents submits that within two weeks, s likely to be credited to the account of the petitioner. The petition is accordingly disposed of with a direction to the respondents are of the view that interest is payable, the same shall be be permissible in law inter alia approaching this Court by way of an Petition is disposed of in these terms.
SANJEEV SACHDEVA, J RAVINDER DUDEJA, 2024/vp Learned counsel for respondents submits that within two weeks, s likely to be credited to the account of the petitioner. The petition is accordingly disposed of with a direction to the yable, the same shall be approaching this Court by way of an SANJEEV SACHDEVA, J RAVINDER DUDEJA, J