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HIGH COURT OF DELHI
W.P.(C) 2049/2017
MANHAR ENTERPRISES Petitioner
Through: Mr. Vikram Aggarwal, Adv.
Through: Mr. Manmeet Singh Arora, Adv.
MADAN LAL ASHOK KUMAR THROUGH PROPRIETOR SH. SUNNY AGGARWAL Petitioner
Through: Mr. Vikram Aggarwal, Adv.
Through: Mr. Siddharth Dutta, Adv
YATNESH PHARMA PRIVATE LIMITED Petitioner
Through: Mr. Puneet Bhatia, Adv.
Through: Mr. Satyakam, Adv.
M/S VIJAY ENTERPRISES Petitioner
Through: Mr. Bharat Kumar Tripathi, Adv.
TAX & ANR. _ , Kespondent
Through: Mr. Shadan Farasat &Mr. Ahmed Said Advs.
PARAS SWITCHGEAR CO. pe, Through: Mr. Puneet Bhatia, Adv.
Through: Mr. Satyakam, Adv.
M/S VIJAY ENTERPRISES Petitioner
Through: Mr. Bharat Kumar Tripathi, Adv. V
Through: Mr. Satyakam, Adv
KR YARN AGENCY petitioner
Through: Mr. Puneet Bhatia, Adv.
Through: Mr. Satyakam, Adv.
M/S VIJAY ENTERPRISES Petitioner
Through: Mr. Bharat Kumar Tripathi, Adv.
TAX &ANR. Respondent
Through; Mr. Shadan Farasat &Mr. Ahmed Said Advs.
M/S A.P. STEEL CO. pe,i,ioner
Through: Mr. Bharat Kumar Tripathi, Adv.
M/S A.P. STEEL CO. peti,io„er
Through: Mr. Bharat Kumar Tripathi, Adv. *
Through: Mr. Avtar Singh, Adv.
P S INTERNATIONAL . Petitioner
Through: Mr. Rajesh Mahna and Mr. Ruchir Bhatia, Advs.
Through: Mr. Rahul Sharma and Mr. C.K. Bhatt, Advs.
2017:DHC:8110-DB / / ^ VICKY PLAST ^ Petitioner
Through: Mr. Rajesh Mahna and Mr. Ruchir Bhatia, Advs.
Through: Mr. Rahul Sharma and Mr. CK Bhatt Advs.
VICTOR EXIM
Petitioner 1hrough: Mr. Rajesh Mahna and Mr. Ruchir Bhatia, Advs.
Through: Mr. Rahul Sharma and Mr. CK Bhatt Advs.
SKUMAR &CO
Through: Mr. Rajesh Mahna and Mr. Ruchir Bhatia, Advs.
Through: Mr. Rahul Sharma and Mr. C.K. Bhatt Advs.
BKINTERNATIONAL petitioner
Through: Mr. Nitin Gupta, Adv.
I
/ /
Through: Mr. Anuj Aggarwal, Adv.
SUPER MOTOR PARTS Petitioner
Through: Mr. Nitin Gupta, Adv.
Through: Mr. Siddharth Dutta, Adv.
HON'BLE MR. JUSTICE NAJMI WAZIRI
28.03.2017
ORDER
1. It is submitted by the respondents/VAT Department that the refund claims have not been processed since the central statutory forms have not yet been received. This aspect has been addressed by ratio ofthis Court s decision in Vizien Organics Vs. Commissioner, Trade & Taxes & Anr., in W.P.(C) No.10701/2016 and connected cases - decided on 19.01.2017, which has relied on the ruling of the Supreme Court inSwarn Darshan Impex (P) Ltd Vs. Commissioner, Value Added Tax (2010) 31 VST 475 (Del). It is clarified that in such cases, the respondents shall calculate the amounts due after considering the documents and shall ensure that the amounts shall be credited to the petitioners' accounts, within a week.
2. As far as the interest is concerned, the VAT Department shall keep calculating such amounts separately wherever applicable and keep such payable amounts in a separate account to be properly dealt 2017:DHC:8110-DB / / / A with in-line with the final outcome of the Special Leave Petition pending before the Supreme Court against the judgment ofthis Court in Vizien Organics (supra) decided on 19.01.2017.
3. With the above observations, all these petitions alongwith pending applications stand disposed off.
S. RAVINDRA BHAT,J
NAJIVH WAZIRI, J MARCH 28, 2017