ENEFPY FASHION PVT. LTD. v. COMMISSIONER OF VALUE ADDED TAX & ANR

Delhi High Court · 10 Dec 2018 · 2018:DHC:8984-DB
S. RAVINDRA BHAT; PRATEEK JALAN
W.P.(C) 2672/2018
2018:DHC:8984-DB
tax petition_allowed

AI Summary

The Delhi High Court directed refund of tax amounts due to the petitioner after lawful adjustments following scrutiny of refund claims under the Value Added Tax regime.

Full Text
Translation output
$-30 HIGH COURT OF DELHI
W.P.(C) 2672/2018
Petitioner ENEFPY FASHION PVT. LTD.
Through: None.
VERSUS
COMMISSIONER OF VALUE ADDED TAX & ANR.....Respondents
Through: Mr. Shadan Farasat, ASC, GNCTD with Ms. Hafsa Khan, Adv.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON’BLE MR. JUSTICE PRATEEK JALAN
10.12.2018
ORDER

1. The petitioner had sought directions for refund of an amount of ?28,00,929/- alongwith interest, for different period spanning from 2011- 2012 to 2015-2016.

2. According to the respondents these periods correspondent into eight quarters of which the petitioner has been allowed refund for 5 periods (4^'’ quarter of 2013-14; second quarter 2015-16, 4'*’ quarter of 2014-15, first quarter of 2015-16 & 4^'' quarter of 2015-16). It is stated that the total amount refundable is ?11,18,135/-.

3. Learned counsel submits that certain demands have arisen on account of scrutiny of the claims, for three periods i.e. V\ 2"^^ & 3’’'' quarter 2011-12. Apparently the petitioner has also approached OHA against the amounts Page I of[2] W.P.(C) 2672/20J[8] 2018:DHC:8984-DB withheld.

4. The petitioner shall be refunded the amounts due after such adjustments in accordance with law.

5. The writ petition is accordingly disposed of

S. RAVINDRA BHAT, J