Mr. Puneet Rai, Advocate. v. COMMISSIONER OF TRADE & TAXES, & ANR. ..

1. Allowed, subject to alljust exceptions. W.P.(C) No. 3273/2017 & W.P. (C) No. 3274/2017

2. Notice. Mr. Satyakam, Advocate, accepts notice for the Respondents.

3. The learned counsel for the DVAT Department informs the Court that an order similar to one passed on 28"" March, 2017 in W.P.(C) No. 883 of?017 [M/s. Bajrang Iron Store v. Commissioner ofDelhi VAT] may be passed in these writ petitions which pertain to refund. It is assured that the DVAT Department will abide by the time lines as directed by this Court.

4. It is accordingly directed that the Petitioners shall, not laterthan oneweek from today, furnish to the DVAT Department further documents ifany that may be required. The Department will ensure that the amount of refund, together with interest for the undisputed period, and to the extent it is not disputed as far as it does not relate to any statutory forms, is disbursed directly to the concerned Petitioners' accounts not later than four weeks thereafter. With respect to the amount relatable to the statutory forms and the interest accrued thereon, the DVAT Department shall ensure that such amounts are kept in an interest bearing security and the payment is made subject to the final outcome of the appeals preferred before the Supreme Court against the order dated 19'*' January 2017 passed by this Court in W.P.(C)No. 10701 of 2016 etc. (Vizien Organics v. Commissioner, Trade & Taxes).

5. The Court further directs that the DVAT Department will abide by the above time lines. In the event that the Petitioners have any grievance either W.P. (C) Nos. 3273/2017 &3274/2017 Page 2of[3] / on account of non-payment of the refund amount together with interest as directed or non-compHance with any of the above directions, it would be open to them to seek appropriate remedies in accordance with law.

6. The petitions are disposed of LIDHAR, J APRIL 17, 2017 NAJMrAVAZIRI, J