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.$~6-8,10;1.1,14,15,18,28,29,31,32,41,56,58,62,65,66,71-76,81,84,98-108 % -
HIGH COURT OF DELHI
' ' ' I - ^ _ , W.P.(C)11679/2016 . M/S SHORILALKEWALKUMAR^ . ......Petitioner
- 1 , . Through:,Mr.PuneetRai,Adv. \ . /
HIGH COURT OF DELHI
' ' ' I - ^ _ , W.P.(C)11679/2016 . M/S SHORILALKEWALKUMAR^ . ......Petitioner
- 1 , . Through:,Mr.PuneetRai,Adv. \ . /
VERSUS
.
COMMISSIOlSnER OF TRADE&TAXES.& ANR......Respondent
. Through:Mr.Varun NIschal,Adv.
, -+ , W.P.(C)11682/2016. ■ / '
J.M.C.PRpJECTSINDIALTD' , , Petitioner
Through:Ms.Hernlata Rawat,Adv.
• '
COMMISSIOlSnER OF TRADE&TAXES.& ANR......Respondent
. Through:Mr.Varun NIschal,Adv.
, -+ , W.P.(C)11682/2016. ■ / '
J.M.C.PRpJECTSINDIALTD' , , Petitioner
Through:Ms.Hernlata Rawat,Adv.
• '
VERSUS
, • , ' .
.'commissionerOFtrade;AND TAXES, ' ^
, DEPARTMENT OF TRADE ANDTAXES& ANR....„ Respondent
- Through: Mr.Satyakam,Adv. , W.P.(C)1170072016 ' '
GAURAANGNA TRADEP.LTD. .....Petitioner' .
Through: Mr.Riichir Bhatia,Adv. .
.'commissionerOFtrade;AND TAXES, ' ^
, DEPARTMENT OF TRADE ANDTAXES& ANR....„ Respondent
- Through: Mr.Satyakam,Adv. , W.P.(C)1170072016 ' '
GAURAANGNA TRADEP.LTD. .....Petitioner' .
Through: Mr.Riichir Bhatia,Adv. .
VERSUS
, COMMISSIONER,TRADE&TAXES & ANR. ..... Respondent
Through:Mr.Anuj Aggarwal,Adv.
Through:Mr.Anuj Aggarwal,Adv.
W.P.(C)11845/2016
UNIQUE FRAGRANCES ..... Petitioner
Through: Mr.Sumeet Kumar Batra,Adv.
■ ^ 1
^ , ' / ' .
UNIQUE FRAGRANCES ..... Petitioner
Through: Mr.Sumeet Kumar Batra,Adv.
■ ^ 1
^ , ' / ' .
VERSUS
. ■
^: COMMISSIONER OF TRADE&TAXES&ANR„...Respondent
Through:Mr.Satyakam,Adv.
^: COMMISSIONER OF TRADE&TAXES&ANR„...Respondent
Through:Mr.Satyakam,Adv.
W.P.(C)11847/2016
LIFESTYLE FOODS.PVT.LTD. Petitioner
Through:Mr.SumitKumar Batra,Adv. r
LIFESTYLE FOODS.PVT.LTD. Petitioner
Through:Mr.SumitKumar Batra,Adv. r
W.P.(C)11679/2016&Connected matters Pagerof10
2017:DHC:8788-DB
' "t . •
::k-- ■ ■ I
, - - \ - versus- "' r'" ' ^ -' " ,- - ■■/ ■ j
, COMMISSIONEROF TRADE& TAXES & ORS.....Respondent , |
; Through:Mr. Satyakam,'Adv. ^ ~ V, _ V - j
■ 'w.p.(e)32/2017 ~ ' ' , ' ■ ' - /
:M/SRAJPLASTOINDUSTRIES\ ; ...:.,petitioner^ j:
. ; , ' - - Through: Mr.'Bharat^^Kumar Tripathi, Adv. /- |
-■ ' ■' ■' ' -Versus -/.'■) - " ■ , : QOMMSSIONEROFD / / -M
ADDEDTAX&ANR. - ' i V r .....Respondent j V - Through: Satyakam, Adv^^ ' 7, - j
/
.+ , ;.W.F.(C) 150/2017 ■ /V .
: ' REGAL ELECTRICALS, ' \ .....Petitiorier ;
; ^; r, -^ - .Through: Mr..Sudhir Singal, Adv; ■- - '
, ' ' \ ■ versus.,-. •' .. -■ -■ . "
' +- L' f ^ THE COMMISSIONER OF yAT & ANR, " Respondent i '
" . Through: Mr. SiddhafthDutta, Adv. , W.P.(C) 349/2017
- ..... Petitioner ' 'Through: Mr. Sudhir Sangal, Adv. " . .
-versus- " " •-"■v.;'
THECOMMISSIONEROF VAT&ANR. .....Respondent : ;j
; Through:Mr.Anuj Aggarwal,Adv.. ' 'V { W.P,(C) 362/2017 \ j
PANKAJ.ELECTRIC COMPANY : .. . ..."Petitioner- - | .... ' " . Through:-Mr:Anuj Jain, " ; ./ ' ' y^^SUS , V/ ^ ;
.COMNnSSIONER OF tl^DE& TAXES L....Respondent
' ' Through: N.S. Arora,Adv.\ ^ V . w.p.(ey374/201,7- - ^ ;
AFFLATUS INTERNATIONAL Petitioner ,'W.iP.(C) 11679/2016 & Coimected matters Page,2 of10
" t , ' .
'/ . /r- . ; Through:Mr/Ruchir Bhatia^ . ,," 'versus J;- -
V GOMMISSipi^R,T^ADE&XA^S&ANR. Respondent'- -: ' i \ -if, Tj^pugh:Mr;AnujAggarwal/Adv.' , ' . .
■+ V''W.P:(C)376/2017 i-,: i
■ STAR'EMGTRIGALS ;l.;Petitiohbr^
7 v Through: Vasdey.L'alwani, Advi ' i '
A^ersus f ^ ■■ , ; / V, coMMI^^^^ ^l.'llespondent
\ ' Through: Mr/SiddharthDutta,Adv.
■ W7R(Gy377/2017 , i, , \//: MS. RAMOW AUTOMOTIVE ' ^ . /. 1:;Petitioner-
, r 7; Thrdugh:;Mr.;Puneet Rai, A^ r
2017:DHC:8788-DB
' "t . •
::k-- ■ ■ I
, - - \ - versus- "' r'" ' ^ -' " ,- - ■■/ ■ j
, COMMISSIONEROF TRADE& TAXES & ORS.....Respondent , |
; Through:Mr. Satyakam,'Adv. ^ ~ V, _ V - j
■ 'w.p.(e)32/2017 ~ ' ' , ' ■ ' - /
:M/SRAJPLASTOINDUSTRIES\ ; ...:.,petitioner^ j:
. ; , ' - - Through: Mr.'Bharat^^Kumar Tripathi, Adv. /- |
-■ ' ■' ■' ' -Versus -/.'■) - " ■ , : QOMMSSIONEROFD / / -M
ADDEDTAX&ANR. - ' i V r .....Respondent j V - Through: Satyakam, Adv^^ ' 7, - j
/
.+ , ;.W.F.(C) 150/2017 ■ /V .
: ' REGAL ELECTRICALS, ' \ .....Petitiorier ;
; ^; r, -^ - .Through: Mr..Sudhir Singal, Adv; ■- - '
, ' ' \ ■ versus.,-. •' .. -■ -■ . "
' +- L' f ^ THE COMMISSIONER OF yAT & ANR, " Respondent i '
" . Through: Mr. SiddhafthDutta, Adv. , W.P.(C) 349/2017
- ..... Petitioner ' 'Through: Mr. Sudhir Sangal, Adv. " . .
-versus- " " •-"■v.;'
THECOMMISSIONEROF VAT&ANR. .....Respondent : ;j
; Through:Mr.Anuj Aggarwal,Adv.. ' 'V { W.P,(C) 362/2017 \ j
PANKAJ.ELECTRIC COMPANY : .. . ..."Petitioner- - | .... ' " . Through:-Mr:Anuj Jain, " ; ./ ' ' y^^SUS , V/ ^ ;
.COMNnSSIONER OF tl^DE& TAXES L....Respondent
' ' Through: N.S. Arora,Adv.\ ^ V . w.p.(ey374/201,7- - ^ ;
AFFLATUS INTERNATIONAL Petitioner ,'W.iP.(C) 11679/2016 & Coimected matters Page,2 of10
" t , ' .
'/ . /r- . ; Through:Mr/Ruchir Bhatia^ . ,," 'versus J;- -
V GOMMISSipi^R,T^ADE&XA^S&ANR. Respondent'- -: ' i \ -if, Tj^pugh:Mr;AnujAggarwal/Adv.' , ' . .
■+ V''W.P:(C)376/2017 i-,: i
■ STAR'EMGTRIGALS ;l.;Petitiohbr^
7 v Through: Vasdey.L'alwani, Advi ' i '
A^ersus f ^ ■■ , ; / V, coMMI^^^^ ^l.'llespondent
\ ' Through: Mr/SiddharthDutta,Adv.
■ W7R(Gy377/2017 , i, , \//: MS. RAMOW AUTOMOTIVE ' ^ . /. 1:;Petitioner-
, r 7; Thrdugh:;Mr.;Puneet Rai, A^ r
VERSUS
y ' V f COMMISSIONER OFTTUJDE& TAXES^^^ , . ' .. ' ' /■ Through:Mr. Anuj Aggarwal, Adv. , - ^
^'^+ W;P;(G)476/2017A'- y\.
; : \ BOBBYEIUCTM / V ^ ' V' -T-.Petitihh^ / G
' , - ' " ;. ' , Through:,]^. ViragTiw^ i
A '■ ■ ' . ■ /yV-7 - ' ■ ■ .' ■versus ,"" , .' A.- ■ " ■' "'A. . ' Respondent r ' A ' , Through:Mr.Rahul Sharma, Adv.y i .
. " -A- , ",;V y,W.P:(C)I0163/2p.I6- :/, -
■ ■ V ,I ' f ' FLiORA SIEELPVT.LTIT ■ / : p, . V A ■ Petitioner,;
■/ : ' ^ : ■ , ■ - V • TitfdUj^':.^/VmeetM '-
-versus'- . ■/'i.- ■ ■■ T, ^ ''" . -v ,/'-
: /7 GOMMISSIOI^EROF,VALUE A^^^ / ' , , 0 . / ' . 7 - . ' TAX & ^ y .: ; ~ Respondent
\ /•' ' ' //,; jThrough;Mr^ Anuj-Agganval, Adv. ,/ u V/p.(c) 10629^016 A; 7 7 ' >
W.P;(C)'i1679/20i6& Connectedmatters ' ' ' , t 7' -Page3ofl0
■■ - V.
I ' • • ■ •' A
SUNIL KUMAR SHARMA Petitioner
Through:Mr.Ruchir Bhatia,Adv. ^
^'^+ W;P;(G)476/2017A'- y\.
; : \ BOBBYEIUCTM / V ^ ' V' -T-.Petitihh^ / G
' , - ' " ;. ' , Through:,]^. ViragTiw^ i
A '■ ■ ' . ■ /yV-7 - ' ■ ■ .' ■versus ,"" , .' A.- ■ " ■' "'A. . ' Respondent r ' A ' , Through:Mr.Rahul Sharma, Adv.y i .
. " -A- , ",;V y,W.P:(C)I0163/2p.I6- :/, -
■ ■ V ,I ' f ' FLiORA SIEELPVT.LTIT ■ / : p, . V A ■ Petitioner,;
■/ : ' ^ : ■ , ■ - V • TitfdUj^':.^/VmeetM '-
-versus'- . ■/'i.- ■ ■■ T, ^ ''" . -v ,/'-
: /7 GOMMISSIOI^EROF,VALUE A^^^ / ' , , 0 . / ' . 7 - . ' TAX & ^ y .: ; ~ Respondent
\ /•' ' ' //,; jThrough;Mr^ Anuj-Agganval, Adv. ,/ u V/p.(c) 10629^016 A; 7 7 ' >
W.P;(C)'i1679/20i6& Connectedmatters ' ' ' , t 7' -Page3ofl0
■■ - V.
I ' • • ■ •' A
SUNIL KUMAR SHARMA Petitioner
Through:Mr.Ruchir Bhatia,Adv. ^
VERSUS
' ' COMMISSIONER,TRADE&TAXES &ANR. ...;. Respondent
Through:Mr.Satyakam,Adv. , W.P.(C)10851/2016 -
M/SRRK TRADING CORPORATION Petitioner
Through: Mr.Bharat,Kumar Tripathi,Adv. .
Through:Mr.Satyakam,Adv. , W.P.(C)10851/2016 -
M/SRRK TRADING CORPORATION Petitioner
Through: Mr.Bharat,Kumar Tripathi,Adv. .
VERSUS
" '
' COMMISSIONER OF DELHI - Value ADDED TAX& ANR. Respondent
Through:Mr,Anuj Aggarwal,Adv.
' COMMISSIONER OF DELHI - Value ADDED TAX& ANR. Respondent
Through:Mr,Anuj Aggarwal,Adv.
W.PXC)10948/2016 . , - ■ "
. M/S JAPSONS INTERNATIONAL ...;. Petitioner
Through:Mr,BharatKumar Tripathi,Adv.
. M/S JAPSONS INTERNATIONAL ...;. Petitioner
Through:Mr,BharatKumar Tripathi,Adv.
VERSUS
- ■ ^
COMMISSIONER OF DELHI VALUE .
ADDED TAX & ANR. Respondent
Through:Mr.R.A.Iyer,Adv.
COMMISSIONER OF DELHI VALUE .
ADDED TAX & ANR. Respondent
Through:Mr.R.A.Iyer,Adv.
W.P.(C)11007/2016
SHANTI LAL AMIT KUMAR .....Petitioner.
Through:Mr.VineetBhatia,Adv.
' - , '
SHANTI LAL AMIT KUMAR .....Petitioner.
Through:Mr.VineetBhatia,Adv.
' - , '
VERSUS
. ■
COMMSSIONER OF TRADE&TAXES .....Respondent , Through:Mr.Satyakam,Adv.
COMMSSIONER OF TRADE&TAXES .....Respondent , Through:Mr.Satyakam,Adv.
W.P.(C)11093/2016~ /
SEERAT ENTERPRIES , . ' Petitioner
Through: Mr.Vineet Bhatia,Adv.
SEERAT ENTERPRIES , . ' Petitioner
Through: Mr.Vineet Bhatia,Adv.
VERSUS
' COMMISSIONER OF TRADE&TAXES ......Respondent ., Through:Mr.R.A.Iyer,Adv. ^
\ W.P.(C)11679/2016& Connected matters Page4of10
\
\ W.P.(C)11679/2016& Connected matters Page4of10
\
W.P.(C)12053/2016 , . . '
M/S NEHA PLASTICS / Petitioner ', Through:Mr.BharatKumar Tripathi,Adv.
M/S NEHA PLASTICS / Petitioner ', Through:Mr.BharatKumar Tripathi,Adv.
VERSUS
.COMMISSIONER OFDELHI VALUE ADDED TAX & ANR.' ^ !Respondent
Through:Mr.Siddhartha Shankar Roy,Adv.
Through:Mr.Siddhartha Shankar Roy,Adv.
W.P.(C)12058/2016 ■}
. M/S JAI GANESH STEEL CO. PROPRIETOR SH. KRISHANKUMAR JINDAL ., Petitioner
Through: Mr.Bharat Kumar Tripathi, Adv.
. M/S JAI GANESH STEEL CO. PROPRIETOR SH. KRISHANKUMAR JINDAL ., Petitioner
Through: Mr.Bharat Kumar Tripathi, Adv.
VERSUS
COMMISSIONER OFDELHr VALUE ' ADDED TAX & ANR. ..... Respondent
' Through: Mr. Siddhartha Shankar Roy, Adv.
' Through: Mr. Siddhartha Shankar Roy, Adv.
W.P.(C) 50/2017
SRI RAMPOLYMERS ^ - Petitioner
Through: Mr. Sumit Kumar Batra, Adv.
SRI RAMPOLYMERS ^ - Petitioner
Through: Mr. Sumit Kumar Batra, Adv.
VERSUS
COMMISSIONER OF TRADE & TAXES & ANR Respondent
S . Through: Mr. Satyakam, Adv.
S . Through: Mr. Satyakam, Adv.
W.P.(C) 81/2017
S.C. CHAWLA , , Petitioner
Through: Mr:Nitin Gulati, Adv.
S.C. CHAWLA , , Petitioner
Through: Mr:Nitin Gulati, Adv.
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondent
Through: Mr. Rahul Sharma, Adv. - W.P.(C) 193/2017 .
Through: Mr. Rahul Sharma, Adv. - W.P.(C) 193/2017 .
W.P.(C) 11679/2016 & Connected matters . , , , Page 5 of10
,RJP INDIA Petitioner
Through:Mr.Rakesh Kumar,Adv.
I ' ' •
,RJP INDIA Petitioner
Through:Mr.Rakesh Kumar,Adv.
I ' ' •
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX& ANR. Respondent
Through: Mr.Satyakam,Adv. ^ Mr.S.K.Sethi and Ms.Dolly Sharma, A Advs.
Through: Mr.Satyakam,Adv. ^ Mr.S.K.Sethi and Ms.Dolly Sharma, A Advs.
W.P.(C)637/2017 ■ ' . '
GARG CHAINSPVT LTD , ' ' .....Petitioner
Through:Mr.Shivam Goel,Adv. \ .
GARG CHAINSPVT LTD , ' ' .....Petitioner
Through:Mr.Shivam Goel,Adv. \ .
VERSUS
COMMISSIONER OF TRADE Taxes& ANR Respondent
W.P.(C)670/2017
SAURAY BEVERAGES P.LTD. .:... Petitioner
Through:Mr.Ruchir Bhatia,Adv. ,
SAURAY BEVERAGES P.LTD. .:... Petitioner
Through:Mr.Ruchir Bhatia,Adv. ,
VERSUS
COMMISSIONER,TRADE&TAXES & ANR. ..... Respondent
Through:Mr.N.S.Arora,Adv. , W.P.(C)12121/2016 • „
SONIRUBBER CHEMICALS ..... Petitioner
Through:Mr.Agrim Bhasin,Adv.
Through:Mr.N.S.Arora,Adv. , W.P.(C)12121/2016 • „
SONIRUBBER CHEMICALS ..... Petitioner
Through:Mr.Agrim Bhasin,Adv.
VERSUS
, , COMMISSIONER OF DELHI VALUE' ' >
ADDED TAX& ANR. .....Respondent
ADDED TAX& ANR. .....Respondent
W.P.(C)12125/2016
W.P.(C)11679/2016&Connected matters , Page6of10
I ' . ' ' RAMESH PLASTIC HOUSE Petitioner.
Throiigh;Mr.SumitKumar Batra,Adv.
I ' . ' ' RAMESH PLASTIC HOUSE Petitioner.
Throiigh;Mr.SumitKumar Batra,Adv.
VERSUS
■ - , COMMISSIONER OF TRADE&TAXES& ANR Respondent
Through:Mr.Siddharth Dutta,Adv. . + W.P.(C)12144/2016 , , MITALI METALS INDIA'PVT.LTD., Petitioner
Through:Mr.Vasdev Lalwani,Adv.
Through:Mr.Siddharth Dutta,Adv. . + W.P.(C)12144/2016 , , MITALI METALS INDIA'PVT.LTD., Petitioner
Through:Mr.Vasdev Lalwani,Adv.
VERSUS
- COMMISSIOl^R OF VAT&ANR. - ' ' ..... Respondent
.Through:Mr.Rahul Shaima,Adv. ' , +. W.P.(C)12145/2016 , .
' V OMPRAKASHFATEHCHAND&CO. .....Petitioner ' Through: Mr.Ravi Kant Chandhok,Adv.
, - ' .versus TEE COMMISSIONER VALUE ADDED TAX Respondent
, Tlnough: Mr.Satyakam,Adv. :
.Through:Mr.Rahul Shaima,Adv. ' , +. W.P.(C)12145/2016 , .
' V OMPRAKASHFATEHCHAND&CO. .....Petitioner ' Through: Mr.Ravi Kant Chandhok,Adv.
, - ' .versus TEE COMMISSIONER VALUE ADDED TAX Respondent
, Tlnough: Mr.Satyakam,Adv. :
W.P.(C)12183/2016 . . . "
BHAGWATI CONTRACTORS Petitioner
Through: Mr.Vineet Bhatia,Adv. . .
' ' ' .
BHAGWATI CONTRACTORS Petitioner
Through: Mr.Vineet Bhatia,Adv. . .
' ' ' .
VERSUS
. , • ^
COMMISSIONER OF VALUE ADDED TAX Respondent ^ Through:Mr.Satyakam,Adv.
/ s ■ , + W:P.(C)12201/2016
. M/S NEHA PLASTIC'S .,...Petitioner
• Through:Mr.BharatKumar Tripathi,Adv.
COMMISSIONER OF VALUE ADDED TAX Respondent ^ Through:Mr.Satyakam,Adv.
/ s ■ , + W:P.(C)12201/2016
. M/S NEHA PLASTIC'S .,...Petitioner
• Through:Mr.BharatKumar Tripathi,Adv.
VERSUS
-
ADDED TAX& ANR. .....Respondent
Through:Mr.Siddhartha Shankar Roy,Adv.
ADDED TAX& ANR. .....Respondent
Through:Mr.Siddhartha Shankar Roy,Adv.
W.P.(C)11962/2016 , W.P.(C)11679/2016& Connected matters Page7of10
(d IOC AUTO SALE Petitioner
Through:Mr.Agrim Bhasin,Adv.
(d IOC AUTO SALE Petitioner
Through:Mr.Agrim Bhasin,Adv.
VERSUS
ADDED TAX&ANR. > Respondent
W.P.(C)11964/2016
CICO,YFC-JV . ~ Petitioner
Through:Mr.Aseem Mehrotra,Adv.
CICO,YFC-JV . ~ Petitioner
Through:Mr.Aseem Mehrotra,Adv.
VERSUS
COMMISSIONER,VALUE ADDED TAX&ANR Respondent . '
Through: Mr.Avtar Singh,Adv.
Through: Mr.Avtar Singh,Adv.
W.P.(C)11966/2016 . •
M/S BHASKAR TRADERS ...... Petitioner
Through:Mr.PuneetRai,Adv. / '{.
M/S BHASKAR TRADERS ...... Petitioner
Through:Mr.PuneetRai,Adv. / '{.
VERSUS
COMMISSIONER OF TRADE&TAXES,«fe ANR Respondent
'+ W.P.(C)11967/2016 JIANNA ENTERPRISES ..... Petitioner
Through:Mr.Ruchir Bhatia,Adv.
'+ W.P.(C)11967/2016 JIANNA ENTERPRISES ..... Petitioner
Through:Mr.Ruchir Bhatia,Adv.
VERSUS
. ' ■
COMMISSIONER,TRADE&TAXES & ANR .Respondent
Through:Mr.N.S.Arora,Adv.
COMMISSIONER,TRADE&TAXES & ANR .Respondent
Through:Mr.N.S.Arora,Adv.
CORAM:
HON'BLE MR.JUSTICE S.RAVINDRA BHAT
HON'BLE MR.JUSTICE NAJMIWAZIRI 4;, ORDER 06.02.2017
The petitioners have claimed refund of excess amount deposited towards their VAT liabilities. The refund applications have been,claim.to be pending for considerable time after notice was issued and in the light of
HON'BLE MR.JUSTICE NAJMIWAZIRI 4;, ORDER 06.02.2017
The petitioners have claimed refund of excess amount deposited towards their VAT liabilities. The refund applications have been,claim.to be pending for considerable time after notice was issued and in the light of
W.P.(C)11679/2016& Connected matters Page8of10' pr the previous
JUDGMENT
of this .Gdurt,-Revenue states that in .these writ
~ ^ ' petitions the refund'applications have been processed and orders inade; many such orders also indicate, the interest amounts to.be paid to the petitioners. The"learned counsels submit that in cases where interest has
• , ' been only granted in part or the orders are silent, interest amount would be
. ' ' , granted or given to the petitioners. '
' The respondents are,directed to ensure that the-entire amounts i.e. the principal refund amounts together with upto date interest is credited to, the petitioners' account within a week.' - ; , , '
It is pointed out by counsels for the petitionersdn itern nos.6,-1,8,65, 76, 99 and 102 [i.e. WP(C)-N6s. 11679/2016, 349/2017, 10.948/2016, "193/2017, 121-21/2016.& 12145/2016] that though the refund orders'are
^ ^ made iheagre amounts have been granted or allowed towards interest. It is
■ stated that this is not based on any.reasons or any order made so far and, , , rather appears to,be a reaction to the writ petitions filed as the orders were , comrnunicated,after the initiation ofproceedings.
' - Such orders,in the opinion ofthe Court cannot be sustained. These
; unreasoned orders, to the extent they have denied interest or have granted interest only partially, are accordingly, quashed. The respondents are
/ , directed,in these cases,to process the refund claimed and pass appropriate orders giving,reasdns within ten days froni today. The reasoned order shall include,in any case,the computation in question. Any amount pursuant to
- . , , this.process shall be credited to the petitioners' account within two weeks.
1 y , It is open to the petitioner fo apply to the concerned VATO ifthere is, any ' surviving .grievance, with respect to any discrepancy etc. setting out their grievances. In such cases,the applications shallbe decided within 30 days "
, ofits receipt by the VATO. . ' ' ' The writ petitions are disposed offaccordingly.
W.P.(C)'l1679/2016&Connected matters ■ , " Page9of10
]/■
A copy of this order be given dasti under the signatures of the Court
Master to the counsels for the parties in WP(C) Nos. 11679/2016, 349/2017, 10948/2016, 193/2017, 12121/2016 & 12145/2016.
S. RAVINDRA/BHAT, J NAJMI WZIRI,J FEBRUARY 06, 2017
.
\
~ ^ ' petitions the refund'applications have been processed and orders inade; many such orders also indicate, the interest amounts to.be paid to the petitioners. The"learned counsels submit that in cases where interest has
• , ' been only granted in part or the orders are silent, interest amount would be
. ' ' , granted or given to the petitioners. '
' The respondents are,directed to ensure that the-entire amounts i.e. the principal refund amounts together with upto date interest is credited to, the petitioners' account within a week.' - ; , , '
It is pointed out by counsels for the petitionersdn itern nos.6,-1,8,65, 76, 99 and 102 [i.e. WP(C)-N6s. 11679/2016, 349/2017, 10.948/2016, "193/2017, 121-21/2016.& 12145/2016] that though the refund orders'are
^ ^ made iheagre amounts have been granted or allowed towards interest. It is
■ stated that this is not based on any.reasons or any order made so far and, , , rather appears to,be a reaction to the writ petitions filed as the orders were , comrnunicated,after the initiation ofproceedings.
' - Such orders,in the opinion ofthe Court cannot be sustained. These
; unreasoned orders, to the extent they have denied interest or have granted interest only partially, are accordingly, quashed. The respondents are
/ , directed,in these cases,to process the refund claimed and pass appropriate orders giving,reasdns within ten days froni today. The reasoned order shall include,in any case,the computation in question. Any amount pursuant to
- . , , this.process shall be credited to the petitioners' account within two weeks.
1 y , It is open to the petitioner fo apply to the concerned VATO ifthere is, any ' surviving .grievance, with respect to any discrepancy etc. setting out their grievances. In such cases,the applications shallbe decided within 30 days "
, ofits receipt by the VATO. . ' ' ' The writ petitions are disposed offaccordingly.
W.P.(C)'l1679/2016&Connected matters ■ , " Page9of10
]/■
A copy of this order be given dasti under the signatures of the Court
Master to the counsels for the parties in WP(C) Nos. 11679/2016, 349/2017, 10948/2016, 193/2017, 12121/2016 & 12145/2016.
S. RAVINDRA/BHAT, J NAJMI WZIRI,J FEBRUARY 06, 2017
.
\
W.P.(C) 11679/2016 & Connected matters " ' ' ■ ' Page 10 of10