Mr.S.K.Khurana,Advocate v. COMMISSIONER OF TRADE& TAXES& ANR

Delhi High Court · 11 Apr 2017 · 2017:DHC:8114-DB
JUSTICE S.MURALIDHAR JUSTICE NAJMI WAZIRI; II.04.20I7
WP(C)No. 10701 of2016 etc.(Vizien Organics v. Commissioner
2017:DHC:8114-DB
tax petition_allowed

AI Summary

The Delhi High Court directed the DVAT Department to disburse undisputed tax refunds with interest within specified timelines while holding disputed amounts in interest-bearing securities pending Supreme Court appeals.

Full Text
Translation output
""""iplppf )
$-47,49&50 HIGH COURT OF DELHI
W.P.(C)3067/2017,CM APPL.13389/2017
NAVYAA CHARU ASSOCIATES Petitioner
Through;
VERSUS
COMMISSIONER,TRADE& TAXES& ANR Respondent
Through:Mr.Anuj Aggarwal,ASC,GNCTD with Ms.Deboshree Mukherjee,Advocate
WITH
W.P.(C)3069/2017,CM APPLS.13392/2017
SHREE MAHALAXMIHARDWARE Petitioner
Through:Mr.S.K.Khurana,Advocate
VERSUS
COMMISSIONER OF TRADE& TAXES& ANR Respondent
Through: Mr.Avtar Singh,Advocate AND ^ W.P.(C)3122/2017,CM APPL.13612/2017
M/S THE PHONE STORE PLUS Petitioner
Through: Mr. Simarpal Singh Sawhney and Ms. Malvika Singh,Advocates.
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX & ANR Respondent
Through:Mr.Siddhartha Shankar Ray,Advocate 2017:DHC:8114-DB
CORAM: JUSTICE S.MURALIDHAR JUSTICE NAJMI WAZIRI
II.04.20I7
ORDER

1. The learned counsel for the DVAT Department state that an order similar to one passed on 28"^ March,2017in WP(C)883of2017[M/s.BajrangIron Store V. Commissioner ofDelhi VAT & Anrl\ 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.

2. It is accordingly directed that the Petitioners shall, not later than one week from today, submit an application to the DVAT Department. In such event,the DVAT Department will ensure thatthe amount ofrefund,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' account 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 ofthe appeals preferred by the DVSAT Department before the Supreme Court against the order dated 19th January 2017 passed by this Court in WP(C)No. 10701 of2016 etc.(Vizien Organics v. Commissioner, Trade & Taxes & Anr.).

3. 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 on account non-payment of the refund amount together with interest as directed or non-compliance with any of the above directions, it would be open to them to seek appropriate remedies in accordance with law.

4. The petitions are disposed of.

S.MURALIPHAR,J NAJMrWAZIRI,J APRIL 11,2017 acm