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f $-12,13,16,19,21-27,42,60,70,78,79,82 HIGH COURT OF DELHI
W.P.(C)11856/2016
GANPATI WOOD MOULDERS Petitioner
Through:Mr.Nitin Gulati,Adv.
W.P.(C)11856/2016
GANPATI WOOD MOULDERS Petitioner
Through:Mr.Nitin Gulati,Adv.
VERSUS
COMMISSIONER,TRADE&TAXES & ANR. Respondent
Through:Mr.R.A.Iyer,Adv.
Through:Mr.R.A.Iyer,Adv.
W.P.(C)11863/2016
AL CAST INDUSTRIES Petitioner
Through: Mr.Puneet Rai,Adv.
AL CAST INDUSTRIES Petitioner
Through: Mr.Puneet Rai,Adv.
VERSUS
COMMISSIONER,TRADE&TAXES&ANR Respondent
Through:Mr.N.S.Arora,Adv.
Through:Mr.N.S.Arora,Adv.
W.P.(C)345/2017
CENTURION POWER CABLES PVT.LTD Petitioner
Through:Mr.Rakesh Kumar,Adv.
CENTURION POWER CABLES PVT.LTD Petitioner
Through:Mr.Rakesh Kumar,Adv.
VERSUS
COMNIISSIONER OF DELHI VALUE ADDED TAX,& ANR. Respondent
Through: Mr.Siddhartha Shankar Roy,Adv.
Through: Mr.Siddhartha Shankar Roy,Adv.
W.P.(C)350/2017
S K LOYALKA COLLAR MFRS Petitioner
Through:Mr.Sudhir Sangal,Adv.
S K LOYALKA COLLAR MFRS Petitioner
Through:Mr.Sudhir Sangal,Adv.
VERSUS
THE COMMISSIONER OF VAT&ANR. Respondent
Through:Mr.Satyakam,Adv.
Through:Mr.Satyakam,Adv.
W.P.(C)352/2017
M/S K.S.PACI^GING Petitioner
Through:Mr.BharatKumar Tripathi,Adv.
M/S K.S.PACI^GING Petitioner
Through:Mr.BharatKumar Tripathi,Adv.
W.P.(C)11856/2016& Connected Matters Page 1 of5
2017:DHC:8814-DB
2017:DHC:8814-DB
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX& ANR. Respondent
Through:Mr.Rahul Sharma,Adv.
Through:Mr.Rahul Sharma,Adv.
W.P.(C)353/2017
M/S SURINDER& CO. Petitioner
M/S SURINDER& CO. Petitioner
VERSUS
ADDED TAX & ANR. Respondent
Through:Mr.Shadan Farasat,Adv. , W.P.(C)354/2017
AAKASH STEEL AND ALLOYS Petitioner
Through:Mr.S.K.Khurana,Adv. ^
Through:Mr.Shadan Farasat,Adv. , W.P.(C)354/2017
AAKASH STEEL AND ALLOYS Petitioner
Through:Mr.S.K.Khurana,Adv. ^
VERSUS
COMMISSIONER TRADE AND TAXES & ANR Respondent
W.P.(C)355/2017
A B ENTERPRISES Petitioner
Through:Mr.Sudhir Sangal,Adv.
A B ENTERPRISES Petitioner
Through:Mr.Sudhir Sangal,Adv.
VERSUS
THE COMMISSIONER OF VAT& ANR. Respondent
Through:Mr.Saurabh Chadda,Adv.
Through:Mr.Saurabh Chadda,Adv.
W.P.(C)356/2017
M/S K.S.PACKAGING , Petitioner
M/S K.S.PACKAGING , Petitioner
VERSUS
ADDED TAX & ANR. Respondent
Through:Mr.Rahul Sharma,Adv.
Through:Mr.Rahul Sharma,Adv.
W.P.(C)11856/2016&Connected Matters Page2of5
W.P.(C)357/2017
M/S SURINDER & CO. .....Petitioner
M/S SURINDER & CO. .....Petitioner
VERSUS
ADDED TAX& ANR. Respondent'
Through:Mr.Shadan Farasat,Adv. .' + W.P.(C)358/2017
VISION DISTRIBUTION PVT.LTD. Petitioner
Through:Mr.Ruchir.Bhatia,Adv.
Through:Mr.Shadan Farasat,Adv. .' + W.P.(C)358/2017
VISION DISTRIBUTION PVT.LTD. Petitioner
Through:Mr.Ruchir.Bhatia,Adv.
VERSUS
. COMMISSIONER,TRADE& TAXES & ANR Respondent
Through: Mr.Shadan Farasat,Adv.
Through: Mr.Shadan Farasat,Adv.
W.P.(C)478/2017 , .
TIRUPATI INDUSTRIES Petitioner
Through:Mr.Stidhir Sangal,Adv.
TIRUPATI INDUSTRIES Petitioner
Through:Mr.Stidhir Sangal,Adv.
VERSUS
THE COMMISSIONER OF VAT&ANR. Respondent
Through: Mr.Siddharth Dutta^ Adv.
Through: Mr.Siddharth Dutta^ Adv.
W.P.(C)10735/2016
S KINDUSTRIES Petitioner
Through:Mr.SumitKumar Batra,Adv.
S KINDUSTRIES Petitioner
Through:Mr.SumitKumar Batra,Adv.
VERSUS
COMMISSIONER OF TRADE&TAXES & ANR Respondent
Through:Mr.Anuj Aggarwal,Adv.
Through:Mr.Anuj Aggarwal,Adv.
W.P.(C)11066/2016
MAHA LAXMIPETRO OIL CHEMICALS Petitioner
Through: Mr.S.K.Khurana,Adv.
MAHA LAXMIPETRO OIL CHEMICALS Petitioner
Through: Mr.S.K.Khurana,Adv.
VERSUS
COMMISSIONER OF TRADE&TAXES & ANR Respondent
W.P.(C)11856/2016& Connected Matters Page3of5
W.P.(C)248/2017
A S INDUSTRIES Petitioner
Through:Mr.Ruehir Bhatia,Adv.
A S INDUSTRIES Petitioner
Through:Mr.Ruehir Bhatia,Adv.
VERSUS
COMMISSIONER,TRADE&TAXES& ANR Respondent
W.P.(C)619/2017
M/SINTEC TOOLS PRIVATE LIMITED Petitioner
Through:Mr.SanchitDhawan,Adv.
M/SINTEC TOOLS PRIVATE LIMITED Petitioner
Through:Mr.SanchitDhawan,Adv.
VERSUS
THE COMMISSIONER OF VAT& ANR. Respondent i-
W.P.(C)638/2017
NEELKANTH ENGG WORKS ..... Petitioner
Through: Mr.Nitin Gulati,Adv.
NEELKANTH ENGG WORKS ..... Petitioner
Through: Mr.Nitin Gulati,Adv.
VERSUS
COMMISSIONER,TRADE&TAXES & ANR. Respondent
CORAM:
HON'BLE MR.JUSTICE S.RAVINDRA BHAT
HON'BLE MR.JUSTICE NAJMIWAZIRI
06.02.2017 The petitioners have claimed refund of excess amount deposit|/i towards their VAT liabilities. The learned counsel for the respondents submit that they seek time to process and pass appropriate orders granting refund amountstogether with interest as applicable.
The respondents are directed to:
(i) Process all pending applications in allthese writpetitions within two
HON'BLE MR.JUSTICE NAJMIWAZIRI
06.02.2017 The petitioners have claimed refund of excess amount deposit|/i towards their VAT liabilities. The learned counsel for the respondents submit that they seek time to process and pass appropriate orders granting refund amountstogether with interest as applicable.
The respondents are directed to:
(i) Process all pending applications in allthese writpetitions within two
W.P.(C)11856/2016&Connected Matters Page4of5
It weeks and pass orders thereon within nextthree weeks.
(ii) The order so made shall indicate the calculation including the interest amount and the period for which they relate;
(iii) If the interest or any refund amount is not granted fully or partly withheld,the reasons for such action shall also be briefly indicated.
The order shall be directly communicated to the petitioners on the website so as to be easily accessible. Likewise, the amounts including interest shall be remitted to the petitioijiers' account within three weeks. It is open to the petitioner to'apply to the concerned VATO if there is any surviving grievance with respect to any discrepancy etc. setting out their grievances. In such cases,the applications shall be decided within 30 days ofits receipt by the VATO.
The writ petitions are partly allowed accordingly.
S.RAVINI^BHAT,J NAJMI WAZIRI,J FEBRUARY 06,2017/kk
It weeks and pass orders thereon within nextthree weeks.
(ii) The order so made shall indicate the calculation including the interest amount and the period for which they relate;
(iii) If the interest or any refund amount is not granted fully or partly withheld,the reasons for such action shall also be briefly indicated.
The order shall be directly communicated to the petitioners on the website so as to be easily accessible. Likewise, the amounts including interest shall be remitted to the petitioijiers' account within three weeks. It is open to the petitioner to'apply to the concerned VATO if there is any surviving grievance with respect to any discrepancy etc. setting out their grievances. In such cases,the applications shall be decided within 30 days ofits receipt by the VATO.
The writ petitions are partly allowed accordingly.
S.RAVINI^BHAT,J NAJMI WAZIRI,J FEBRUARY 06,2017/kk
W.P.(C)11856/2016&Connected Matters Page5of5
JUDGMENT