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$-11,12,13,15,16,38,39,40,41,42 HIGH COURT OF DELHI
W.P.(C)1528/2017
AMEYAENTERPRISES Petitioner
Through:Mr.Sushil Gaba,Adv.
W.P.(C)1528/2017
AMEYAENTERPRISES Petitioner
Through:Mr.Sushil Gaba,Adv.
VERSUS
COMMISSIONER OFDELHI VALUE ADDED TAX&ANR. Respondents
Through:Mr.Ankur Chhibber,Adv.
Through:Mr.Ankur Chhibber,Adv.
W.P.(C)1529/2017
AMEYAENTERPRISES Petitioner
AMEYAENTERPRISES Petitioner
VERSUS
COMMISSIONER OF VALUE ADDED TAX & ANR. p , , Respondent
W.P.(C)1530/2017
AMEYA ENTERPRISES Petitioner
Through:Mr.Mr.Sushil Gaba,Adv.
AMEYA ENTERPRISES Petitioner
Through:Mr.Mr.Sushil Gaba,Adv.
VERSUS
COMMISSIONER OFDELHIVALUE ADDED TAX& ANR. ^
™ , Respondent
^ ^ Through:Mr.AnkurChhibber,Adv.
™ , Respondent
^ ^ Through:Mr.AnkurChhibber,Adv.
W.P.(C)1532/2017
BERLIAELECTRICALSPOLYMER(P)LTD . Petitioner
Through:Mr.Sushil Gaba,Adv. "
BERLIAELECTRICALSPOLYMER(P)LTD . Petitioner
Through:Mr.Sushil Gaba,Adv. "
VERSUS
COMMISSIONEROFDELHIVALUE ADDED TAX & ANR. rru u .r Respondent
Through:Mr.Varun Nischaland Mr.Manan 2017:DHC:8191-DB
Malik,Advs. ^
Through:Mr.Varun Nischaland Mr.Manan 2017:DHC:8191-DB
Malik,Advs. ^
W.P.(C)1534/2017 /
JYOTI APPARELS Petitioner
Through:Mr.Chandrakant Singh,Adv.
JYOTI APPARELS Petitioner
Through:Mr.Chandrakant Singh,Adv.
VERSUS
COMMISSIONER OF TRADE&TAXES Respondent
Through:Mr.Peeyoosh Kalra,ASC with Ms.Sana Babbar,Adv.
Through:Mr.Peeyoosh Kalra,ASC with Ms.Sana Babbar,Adv.
W.P.(C)1523/2017
BERLIA ELECTRICALSPOLYMER(P)LTD Petitioner
BERLIA ELECTRICALSPOLYMER(P)LTD Petitioner
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX& ANR. Respondent
Through:Mr.Varun Nischal and Mr.Manan Malik,Advs.
Through:Mr.Varun Nischal and Mr.Manan Malik,Advs.
W.P.(C)1524/2017
VERSUS
TAX& ANR. Respondents
Through:Mr.AnkurChhibber,Adv. ^
Through:Mr.AnkurChhibber,Adv. ^
W.P.(C)1525/2017
BERLIA ELECTRICALS POLYMER(P)LTD Petitioner
BERLIA ELECTRICALS POLYMER(P)LTD Petitioner
VERSUS
TAX& ANR. Respondents
Through:Mr.Varun Nischal and Mr.Manan Malik,Advs.
Through:Mr.Varun Nischal and Mr.Manan Malik,Advs.
W.P.(C)1526/2017
VERSUS
TAX&ANR. Respondent
W.P.(C)1527/2017
• AMEYAENTERPRISES Petitioner
• AMEYAENTERPRISES Petitioner
VERSUS
COMMISSIONER OF DELHIVALUE ADDED tax&ANR. Respondent
CORAM:
HON'BLE MR.JUSTICE S.RAVINDRA BHAT
HON'BLE MR.JUSTICE NAJMIWAZIRI
®/® 22.03.2017 H It is submitted by the respondents/VAT Department that the refund claims have not been processed since the central statutory formshave not yetbeen received. Thisaspect 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 ofthe
SupremeCourtinSwarnDarshanImpex(P)Ltd Vs.Commissioner, Value Added Tax(2010)31 VST475(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.
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 accountto be properly dealt with in-line with the final outcome of the Special Leave Petition pending before the Supreme Court against thejudgment ofthis Court in Vizien Organics(supra)decided on 19.01.2017.
With the above observations, all these petitions alongwith pending applications stand disposed off.
A copy of this order be given dasti to parties under the signatures ofthe Court Master.
S.RAVINDRA BHAT,J NAJIVP WAZIRI,J MARCH 22,2017/kk
HON'BLE MR.JUSTICE NAJMIWAZIRI
®/® 22.03.2017 H It is submitted by the respondents/VAT Department that the refund claims have not been processed since the central statutory formshave not yetbeen received. Thisaspect 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 ofthe
SupremeCourtinSwarnDarshanImpex(P)Ltd Vs.Commissioner, Value Added Tax(2010)31 VST475(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.
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 accountto be properly dealt with in-line with the final outcome of the Special Leave Petition pending before the Supreme Court against thejudgment ofthis Court in Vizien Organics(supra)decided on 19.01.2017.
With the above observations, all these petitions alongwith pending applications stand disposed off.
A copy of this order be given dasti to parties under the signatures ofthe Court Master.
S.RAVINDRA BHAT,J NAJIVP WAZIRI,J MARCH 22,2017/kk
JUDGMENT