Neelkanth Trading Company v. Commissioner of VAT & Anr.

Delhi High Court · 05 Nov 2020 · 2020:DHC:3176-DB
D. N. Patel; Prateek Jalan
W.P.(C) No.8160/2020
2020:DHC:3176-DB
tax other

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The Delhi High Court directed the VAT authorities to decide the petitioner's refund claim expeditiously in accordance with law, without adjudicating on the merits.

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W.P.(C) No.8160/2020 HIGH COURT OF DELHI
Date of Decision: 5th November, 2020
W.P.(C) 8160/2020
NEELKANTH TRADING COPMANY ..... Petitioner
Through: Mr.M.A. Ansari, Mr.Khursheed Ahmad, Advocate
VERSUS
COMMISSIONER OF VAT & ANR. ..... Respondents
Through: Mr.Dhananjay Mishra, Advocate
CORAM:
HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE PRATEEK JALAN
JUDGMENT
: D.N. PATEL, Chief Justice (Oral)
Proceedings of the matter have been conducted through video conferencing.

1. This writ petition has been preferred with the following prayers: “(a) direct the respondents to release the eligible refund of Rs.489538/- along with pendent lite interest on the amount of Rs.489538/ with effect from 21-08-2017 till date of payment of refund claimed. (b) direct the respondents to pay the interest @ 6% or as the notified by the Government as per Section 42 of DVAT Act on Refund claimed amount.

(c) direct to pay exemplary damages to the petitioner as the respondents had acted in malafide and colorable 2020:DHC:3176-DB W.P.(C) No.8160/2020 exercise of power in withholding the refunds.

(d) Pass such other and further order (s) as this Hon'ble

2. Having heard the learned counsel for both the sides and looking to the facts and circumstances of the case, we direct the concerned respondent authorities to decide the claim of refund of this petitioner in accordance with law, rules, regulations and government policies applicable to the facts of the case as expeditiously as possible and practicable, preferably within a period of three weeks from the date of receipt of the copy of this order.

3. With these observations, this writ petition is hereby disposed of.

CHIEF JUSTICE PRATEEK JALAN, J NOVEMBER 5, 2020 pk