D E L L GRAPHICS v. Commissioner, Value Added Tax

Delhi High Court · 11 Jan 2017 · 2017:DHC:8353-DB
S. Ravindra Bhat; Najmi Waziri
W.P.(C) 11343/2016 & Connected matters
2017:DHC:8353-DB
tax petition_allowed

AI Summary

The Delhi High Court directed the tax authorities to pay due VAT refunds with interest promptly and established a 30-day timeline for resolving any disputes through applications to the Commissioner.

Full Text
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HIGH COURT OF DELHI
: 11343/2016 & CM ^Vv ^ ' TJJILltY \.' ;;..v Petitioner
' j ' : ,, Through: /Mr. SiK;Khurana, Advocate.
.//// ■ / ■■ ■.■/. /-' , "v .'•versus ■ ; , \
,C0MMISSI0NER.0F;TR^ & ...;.Respondents;
; / ' ' / Through: Mj. Anuj Aggarwal, Adv. -F''
"H-
^^^^^R(C)11362/2016,& CM■No.44573/2016, ;■ ' ,■ ■ ; , ,;MATLM/^5^l^TAliCO' ■ ^ Petitioner -•
' ^ /' - ' . Through: -Mr. Sumit Kiiniar Batra, Adyocate.
■/" Wersus/-" / ■/
COMMISSIONER OE TRADE&TAXES &ANR...... Respondent /
/. / ' r ,Through:Mr. Anuj Aggarwal, Adv. "■ / .
/ w.p.(C) 11676/2016, J ^ ,v A ^
ASiHQKAwM'iNDtJSTWES ^ ....>Petitioner^ ' ■ ^
- ; . / Through: Mi*. Vasdev.Ealwani, Advpcate.' ' versus'. T /^ . '/■■
COMMISSIONEROj/VATvfe ANR. ; / ^ Respondent
;■ ./ T , , Thrbugh.Mr. GautamNarayan, Adv. , - /
' W.P.(C) 11677/201^ & (2M.No! 4^005/^016 . ^ . ... - : / • ..••• Petitipner
■"Through: ' :,,Ms.HemlataRawat,Advocate, ^ / versuT'" ' /^ /" ■. ; . ,./' ■
- . DEPARTMENT OF TK^E ANDTA^S & ANR;..... Respondent /
' , ^ / , u -Tinough;;.Mr.''GautamNarayan, Ady,;
' W.p:(C) 11678/2016 ^CMl^;46010/2016
■ 'PAHARPUR coolingTOWERSltd V ■ ^ Petitioner/'
, . . /' ;.:; Through: '':Ms.HenilataRawat, Adyocate, /
VERSUS
/ ■
W.P.(C) 11343/2016 & Connectedmatters ; - Page.1,of 6 r
2017:DHC:8353-DB COMMISSIONER OF TRADE AND,TAXES, DEPARTMENT OF TRADE AND TAXES & ANR ...l. Respondent
Through:Mr.Gautam Narayan,Adv. . W.P.(C)11680/2016&CM No.46007/2016
JMC-CHEC(JV) ^ Petitioner'
Through: Ms.Hemlata Rawat,Advocate.
/
VERSUS
. , . , COMMISSIONER OFTRADE AND TAXES&ANR. Respondent
W.P.(C)11681/2016 &CM No.46008/2016.
DELL,GRAPHICS Petitioner ' Through: Mr.Aseem Mehfotra,Advocate.
, ,
VERSUS
COMMISSIONER,VALUE ADDED TAX & ANR...... Respondent
- W.P.(C)11703/2016&CM No.46095/2016 ' ' / SmV RAJINDUSTRIES., ; :.... Petitioner
Through: Mr.S.K.Khurana,Advocate.
VERSUS
COMMISSIONER,0F TRADE&TAXES& ANR Respondent
Through:Mr.Satyakam,,Adv. /
W.P.(C)9995/2016& CM No.39668/2016 /.
■ IJM(INDIA)INFRASTRUCTURELTD. .....Petitioner
Through: Mr.ViragTiwari,Advocate.
VERSUS
, COMMISSIONER OF TRADE&TAXES , Respondent
Through:Mr.Satyakam,Adv. , W.P,(C)10704/2016 , , - , , HARYANA PLASTIC .....Petitioner
Through: Mr.Ruchir Bhatia,Advocate;
W.P.(C)11343/2016 &Connected matters ' .Page2of6
■■ ■) «
^ , 7; ■;
VERSUS
: ^ epMMi'sSIQNER,TR^DE;& TAXES & ANR. :/ lilRespondents
, ; ■ :Through: MrrGautamNiarayan,.Adv. ,, ' \ \ . > . Y '
M/S GREATBANYANAELT COMPANYPVTLTa:;.;.Petitionp^^^ ;
. . . " . - Through: 7 ' ]^ ' .
. Advocate. • ^
\ .versus •i ' . - - 7 - ,.7 ■
COMMISSIONER OF DELHI VALUE ADED \ ■.
. i^ TAX & ANR. . 7 -7- ~ 7 7 , ..... Respondents
■ 7 ; ' ' Through: Mr.'GautamNarayan, Ady. 7, "
" t;/' -W^,(C).l(^32/20i6.V^^ ■ ': ' 7 ■ ' . '7' ^
7 ^ AGANAEL TRIERSPVTrLm^ 7\ .!77Petitioner
7 , ^ ( Tlnpugh:- ' Mr.TRuphir Bhatia, Advocate. „
- ' ■ 7 : -' ^versus , 7-7' ' .7" - ' " 7
7 cbiVMSSpNER,Trade&TAXES&^ .....Respondent
; . Through:Mr. GautaniNarayan, Adv; ■ \ .
T ■ ^;P.(G)Kb39/20^ 7^^ y 7 ' -7. b .GTOBEAUTOPA^SPVT.LTD;; 7 , / ;;;;?Tetitioner: '
^ ■ -.7 > s Through: Mr. SunlitKuniar Batra, Advocate.
■7. -. ' , /.yersus' ' T; ■' ■ ■ ■,.7 _ '77' 7
■ 7 COmflSSIONERPe trade & TA?$S:& Respondent ;
7 .. ; , Through: Mr.,Anuj Aggarwal, Adv... : 7 -
,7w.P.(G>'10847/20,16.7^ ~ • , v ; ; . 7^
JUDGMENT

7 KELVIN SYSTEMS PRIVATELIMITED,.....Petitioner,;■ ' -7 ' Thr6ugh:7 Mr^ VardaahDhawan, Advocate,. 7 7'. 7 7.. ' - versus'" 7.- ■ 7; 7 77 -: ' '. ~ '7 ■ 7, /, GO'MMlssiONER OFV^UEADDED TAX Respondent.;. ■;,:. ".[7] ' Through: Mr.Muj Aggarwal, A^v. 7. 77. - + 7,W:P.(Gy11)848/2016[7];-.7.; 7; -. 7;; 7 7 7; ^ 7 7 - INTELLECTLIFE STYLEPRIVATELM^^ ■ -...:7Petitioper \7 W.P.(C).11343/2016 & Connectedmatters... >.' ■.-... Page3of[7] 2017:DHC:8353-DB. / -1 ■ ^ - I \, \ ' ■ Through: Mr;yardaanDhawan,Advdcate.^,,: ■ ■ ' versus ■ ■■ COl^SSIdNEROF VALUEADDED.TAX.....Respondent;>.; \ ■ ' ' Through:Mr.Anuj.Aggarwal,Adv.. 7 + ■; W;P-(Q11180/2016 \ ^. ^ ki/SOWENT lEfTERNATIONAL / ~ Petitioner,:,, './ 1 ' Thrbugh:,, Ivir.PuneetRai,Advocate. 7.■ ^ ' 'versus'y,' '7 T''",.[7] ' ' '-.7'~ ''.'7 ■/.-. J CQMMISSIGNERpF TRAtiE;& TAXES,.& ANR....>Hespondent,: ^ '; / - /. Through:Mr^ Satyakam, Adv. '; 7 ' -; i\ "7.' -' '''.. 7 \ 7. ' w.p.(C)7h209/2bi[6]:■ /; V: T,, t 7 eOMBIN^ TRADING AGENC^^ 7 - ' 7 Petitioner. ■ ^ Through:. Mr.Virag Tiwari,iAdvocate.. -:• 7 ■', ^ 7 ■ ■ 7/77:; versus- 7-.7.-,[7] ■ 7 7Cd]^SSI0^R0FTRADE.^ TAXE 7.....Respbndeht[7];. ',... 7 \ TFhrough: Mr; Ariuj Aggarwal,Adv.;/ j, +.77 W.P.(G)11210/2016 ),[7] 7.7- ^ ' ! 7 ' 7 '. 7T HANDA EXPORT', f' V 7...7Petitioner ' 7 7 ^ 7 '. ' Through: ]^.NitinGulati, Advocate. ■ -; 7 77 7;.:' -'77' ' v -. versus ■ 7 ■ 7'- " / '^7-,- • 7 ';, COMMISSIONER, TRADE fc TAXES & ANR.;.....Respondents 7 7. ' 7, Through:Mr., - -. ' U'; i ' W.P.(C) 11245/2010& CMNo. 44041/2016'.;, '. 77,

7. 7,AFCONSINFRASTRUCTURE 7 7...'..Petitioner 7 Through: 7M7s.H.enilataRawat, Advocate, 77 ':. 7'. - ^ 'V ■ 7 7versus '7 ■;, ■ ' ^ 7; ■ 7. -y. /■>-; COMlillSSIpNEROFT^EANp. r, ^ 77 ' 7 ' TAXES; & Ah^7 ' /.,...;R7espondents. 7, U 7 7 ' Through:Mr. Satyakam, Adv. 7; / 'vt 7,; W.P.(C).11247/2016 & CMNo. 44043/2016 I: S ■ ■; ' -/ - - AFCONS INFRASTRUCTURE LIMITED 7..... Petitioner W.P.(C) 11343/201(5 & Connectedmatters 7, ' 1. Page4of-6 \ • -- ' v_, > ' -r ■_ - ' ^;,. 7 Through: Ms.HemlataRawat, Advocate. -7, -. 'y- ■ 7veftus^'. " 'y/- ■ y- ' ' COjVDVnSSIONiER OF TRADE AND TAXES, & ANR.,.;Resp6ndent,; -. ' Through: Mr. Satyakam,'Adv. ' ' ^ I ' - '. ' -; ' ' ■y • ' ' ' -T ' -' _ - /W.P.(C) 11249/2016 &.CMN[6],44100/2016 v '.,7v!. V,,./... Petitiorier 7, ^.' A;' ', TliroughT: 7 Ms.HemlataRawat, Adydcate.,[7] 7 ' " 7-^ '■ 7'vefsus ' _7 -,[7] ~7;. • -7' ' 'commissioner OF TRADE AND TAXES, 7 ' ' ■ DEPAJRLTMENT OF TRADE And TAXES ANR..;...Respori^^^,,: Thi:pugh:Mr.,Satyakam, Adv. r y. " \ ' y 7+ ' ^ W.P.(C):11252/2016 &;CMNo; 44046/20lA ' 777, 7 v 7 - 7/7 7 7 r TANTIAGONSTi^CnOlTlSU;;; Petitioner 7;,: 7 > 7 ■ " • Through: 7 Ms7HemlataRawat, Advocate. 7 -. ' ' - ' 'v^sus'.- ^ 7 •,. yy " y.'' 7. '', y COiSMSSIONER^^ y. \ • 7 DEPARTMENT OF TRADE AND TAXES & ANR...... Respondent yy 7 7. 7 / • ' Through:Mr. GautamNarayan, Adv.;, 7^ + ' W:P.(C) 11266/2016,&CMNP..440 7" ' v; 7:7 '- 7 7 JAYPACKAGING ' 7;,[7] 7 A- 7;.....Petitioner ■ 7 y Through:'.Mr. VasdeV Lalwani, Adypcate. 7 7 • 7, A 7 ■ 7.;yersUs ' 7 -.7-7 ■ ■ 7- 7', 7 commissioner,OF VAT 7' 7 7-....yRrespondents, y ^ 7 ' = Through:-Mr,Satyakam, Adv.... 7' 7 7 -' ■ " (GORAM:' 77 "y 7 7 y7/; ■ y 7 " ' -y. „ ■ 7' 7. _ HON'BLE MR.

JUSTICE S,RAVINDRA BHAT H0N'BLEMR7JUSTICENAJMIWAZIRI ■- 7 • 77:7, 777' ORDER ■ -7 7 7y - y ^y^y:, 7., • ■ y^ % 1L01.2017:: together with,up to date interest and a formal order tp that effect will be 7 made shortly. The respondents shall ensure-that the Up'to-date,interest' W.P.(C)-11343/201,[6] & Connectedmatters:-". ' ', > ' ^, •.Page5of[6]. amounts, are credited in the account of the respondent within a week. In case there,is any dispute, the petitioner will approach the respondent - Commissioner with an application which shall be decided by the respondent within 30 days ofits receipt. -,, The writpetition is disposed offin the above terms.

S.RAVINDRABHAT,J NAJMI mZIRI,J JANUARY 11,2017/kk W.P.(C)11343/2016 & Connected matters Page[6] of[6]