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$-13. 15.17-22.26.29-31.34.35.38.39.44.48.58.69.71.75.76.80. DFLHI
HIGH COURT OF DELHI
W.P.(C) 10517/2016
M/S PAL METAL WORKS Petitioner
Through: Mr. Puneet Rai, Adv.
HIGH COURT OF DELHI
W.P.(C) 10517/2016
M/S PAL METAL WORKS Petitioner
Through: Mr. Puneet Rai, Adv.
VERSUS
COMMISSIONER OF TRADE &TAXES &ANR...... Respondent
Through: Mr. Anuj Aggarwal, Adv?
Through: Mr. Anuj Aggarwal, Adv?
W.P.(C) 10703/2016
AARAARMITTAL&SONS Petitioner
Through: Mr. Ruchir Bhatia, Adv.
AARAARMITTAL&SONS Petitioner
Through: Mr. Ruchir Bhatia, Adv.
VERSUS
COMMISSIONER, TRADE «& TAXES &ANR Respondent
Through: Mr. R.A. Iyer, Adv. -f W.P.(C) 10705/2016
ARUNA IMPEX Petitioner
Through: Mr. Ruchir Bhatia, Adv.
Through: Mr. R.A. Iyer, Adv. -f W.P.(C) 10705/2016
ARUNA IMPEX Petitioner
Through: Mr. Ruchir Bhatia, Adv.
VERSUS
COMMISSIONER, TRADE &TAXES &ANR. Respondent
Through: Mr. R.A. Iyer, Adv.
Through: Mr. R.A. Iyer, Adv.
W.P.(C) 10706/2016
M/SHEATING SOLUTIONS iw'Adl"""''
Through: Mr. Bharat Kumar Tnpathi, Adv.
M/SHEATING SOLUTIONS iw'Adl"""''
Through: Mr. Bharat Kumar Tnpathi, Adv.
VERSUS
COMMISSIONEROF DELHIVALUE Respondent added TAX & ANR.
Through: Mr. Satyakam, Adv. -f W.P.(C) 10725/2016
X. ^ .... Petitioner M/SPREMIER REDIO
Through: Mr. Bharat Kumar Tnpathi, Adv.
Through: Mr. Satyakam, Adv. -f W.P.(C) 10725/2016
X. ^ .... Petitioner M/SPREMIER REDIO
Through: Mr. Bharat Kumar Tnpathi, Adv.
VERSUS
COMMISSIONER OF DELHI VALUE 2016:DHC:9308-DB added TAX &ANR. Respondents
Through:,Mr. Satyakam, Adv.
Through:,Mr. Satyakam, Adv.
W.P.(C) 10726/2016
M/S PREMIER REDIO . u"
Through: Mr. Bharat Kumar Tripathi, Adv.
M/S PREMIER REDIO . u"
Through: Mr. Bharat Kumar Tripathi, Adv.
VERSUS
COMMISSIONER OF DELHI VALUE ADDED TAX&ANR. ^ Respondents
Through: Mr. Satyakam, Adv.
Through: Mr. Satyakam, Adv.
W.P.(C) 10727/2016
M/S PREMIERREDIO Iv"
Through: Mr. Bharat Kumar Tnpathi, Adv.
M/S PREMIERREDIO Iv"
Through: Mr. Bharat Kumar Tnpathi, Adv.
VERSUS
COMMISSIONER OF DELHI VALUE Resnondents added TAX &ANR. Respondents
Through: Mr. Satyakam, Adv.
Through: Mr. Satyakam, Adv.
W.P.(C) 10728/2016
RANCHEEM PRIVATE LIMITED Petitioner
Through: Mr. Deepak Anand, Adv.
RANCHEEM PRIVATE LIMITED Petitioner
Through: Mr. Deepak Anand, Adv.
VERSUS
COMMISSIONER OF TRADE AND TAXES, DEPARATMENT OF TRADE AND TAXES &ANR Respondent
Through: Mr. R.A. Iyer, Adv.
Through: Mr. R.A. Iyer, Adv.
W.P.(C) 10736/2016
Petitioner CIG HOUSE . j
Through: Mr. S.K. Khurana, Adv.
Petitioner CIG HOUSE . j
Through: Mr. S.K. Khurana, Adv.
VERSUS
COMMISSIONEROF TRADE &TAXES &Am Respondent
Through: Mr. Satyakam, Adv.
Through: Mr. Satyakam, Adv.
W.P.(C) 10759/2016 perfection exports, Petitioner
2016:DHC:9308-DB
Through; Mr. Ruchir Bhatia, Adv.
2016:DHC:9308-DB
Through; Mr. Ruchir Bhatia, Adv.
VERSUS
COMMISSIONER, TRADE &TAXES &ANE. Respondent
Through: Mr. R.A. Iyer, Adv.
Through: Mr. R.A. Iyer, Adv.
W.P.(C) 10805/2016
M/S THE INDIAN OVERSEAS COMMERCIAL CO.
™o™GHITSPARTNERSHSATPALBAJAJ Petmoner
Through: Mr. BharatKumar Tripathi, Adv.
M/S THE INDIAN OVERSEAS COMMERCIAL CO.
™o™GHITSPARTNERSHSATPALBAJAJ Petmoner
Through: Mr. BharatKumar Tripathi, Adv.
VERSUS
COMMISSIONEROF DELHIVALUE Respondent ADDED TAX «&ANR. , aHv""
Through: Mr. Anuj Aggarwal, Adv.
Through: Mr. Anuj Aggarwal, Adv.
W.P.(C) 10806/2016
M/S IOC AUTO SALETHROUGHITS PARTNER SH. SATPAL ^ ^
M/S IOC AUTO SALETHROUGHITS PARTNER SH. SATPAL ^ ^
VERSUS
COMMISSIONEROF DELHIVALUE Respondents added TAX &ANR. , a^J""
Through: Mr. Anuj Aggarwal, Adv.
Through: Mr. Anuj Aggarwal, Adv.
W.P.(C) 10809/2016
M/S SEVEN AUTOTRADERSPROPRIETOR petitioner ANITABAJAJ ^
M/S SEVEN AUTOTRADERSPROPRIETOR petitioner ANITABAJAJ ^
VERSUS
COMMISSIONEROFDELHIVALUE Respondents added TAX &ANR. aHv""
-Through: Mr. Anuj Aggarwal, Adv.
-Through: Mr. Anuj Aggarwal, Adv.
W.P.(C) 10821/2016 rAHLOTELECTRONICSPVTLTD .. .^Petitioner
Through; Mr. SunritKumar Batra, Adv.
Through; Mr. SunritKumar Batra, Adv.
VERSUS
2016:DHC:9308-DB COMMISSIONEROF TRADE &TAXES &^NR. Respondent
Through; Mr. Anuj Aggarwal, Adv.
Through; Mr. Anuj Aggarwal, Adv.
W.P.(C) 10849/2016
ASIAN TRADING COMPANY Petitioner
Through: Mr. Nitin Gulati, Adv.
ASIAN TRADING COMPANY Petitioner
Through: Mr. Nitin Gulati, Adv.
VERSUS
COMMISSIONER, TRADE &TAXES &ANR. Respondent
Through: Mr. Satyakam, Adv.
Through: Mr. Satyakam, Adv.
W.P.(C) 10850/2016
M/S BAJAJ INTERNATIONAL THROUGH ITS „
PARTNERSH. SAT PAL BAJAJ "i;- fT
Through: Mr. BharatKumar Tripathi, Adv.
M/S BAJAJ INTERNATIONAL THROUGH ITS „
PARTNERSH. SAT PAL BAJAJ "i;- fT
Through: Mr. BharatKumar Tripathi, Adv.
VERSUS
COMMISSIONEROF DELHIVALUE Respondent added tax & ANR.
Through: Mr. R.A. Iyer, Adv.
Through: Mr. R.A. Iyer, Adv.
W.P.(C) 10855/2016
Petitioner CIG HOUSE , . , Through: Mr. S.K. Khurana, Adv.
Petitioner CIG HOUSE , . , Through: Mr. S.K. Khurana, Adv.
VERSUS
COMMISSIONEROFTRADE& TAXES & A^ Respondent
Through: Mr. Satyakam, Adv.
Through: Mr. Satyakam, Adv.
W.P.(C) 10908/2016
RCNURSERY PRIVATE LIMITED
Through: Mr. Deepak Anand, Adv.
RCNURSERY PRIVATE LIMITED
Through: Mr. Deepak Anand, Adv.
VERSUS
COMMISSIONEROFTRADEANDTAXES & ANR.... Respondent
Through: Mr. R.A. Iyer, Adv.
Through: Mr. R.A. Iyer, Adv.
W.P.(C) 11013/2016 m/sludhianaauto™^^^^^^^
2016:DHC:9308-DB
2016:DHC:9308-DB
VERSUS
COMMISSIONEROF DELHIVALUE Respondent ADDED TAX & ANR.
Through; Mr. R.A. Iyer, Adv.
Through; Mr. R.A. Iyer, Adv.
W.P.(C) 11033/2016
SILVERTONEGRAVU FLEXPRIVATELIMITED ..... Petitioner
Through: Mr. Vasdev Lalwani, Adv.
SILVERTONEGRAVU FLEXPRIVATELIMITED ..... Petitioner
Through: Mr. Vasdev Lalwani, Adv.
VERSUS
COMMISSIONEROF VAT&ANR. Respondent
Through: Mr. R.A. Iyer, Adv.
Through: Mr. R.A. Iyer, Adv.
W.P.(C) 11048/2016
M/S SHUBHAM ENTERPRISES Petitioner
Through: Mr. Puneet Rai, Adv.
M/S SHUBHAM ENTERPRISES Petitioner
Through: Mr. Puneet Rai, Adv.
VERSUS
COMMISSIONEROF TRADE & TAXES & Respondent
Through: Mr. Satyakam, Adv.
Through: Mr. Satyakam, Adv.
W.P.(C) 11053/2016
Petitioner SAHIL AUTO PARTS ^ w """
Through: Mr. Nitin Gulati, Adv.
Petitioner SAHIL AUTO PARTS ^ w """
Through: Mr. Nitin Gulati, Adv.
VERSUS
COMMISSIONER,TRADE& TAXES & ANR. Respondent
Through: Mr. Satyakam, Adv.
Through: Mr. Satyakam, Adv.
W.P.(C) 11054/2016
„ Petitioner
ANEJA PAPER MART
Through: Mr. Nitin Gulati, Adv.
„ Petitioner
ANEJA PAPER MART
Through: Mr. Nitin Gulati, Adv.
VERSUS
COMMISSIONER,TRADE& TAXES & ANR. Responden
Through: Mr. R.A. Iyer, Adv.
Through: Mr. R.A. Iyer, Adv.
WP.(C) 11067/2016
Petitioner VERTEX INDIA 2016:DHC:9308-DB
Through: Mr. S.K. Khurana, Adv.
Petitioner VERTEX INDIA 2016:DHC:9308-DB
Through: Mr. S.K. Khurana, Adv.
VERSUS
COMMISSIONEROF TRADE &TAXES & Respondent
Through: Mr. Anuj Aggarwal, Adv.
Through: Mr. Anuj Aggarwal, Adv.
W.P.(C) 11184/2016 gajanan industries
Through: Mr. Ruchir Bhatia, Adv.
Through: Mr. Ruchir Bhatia, Adv.
VERSUS
COMMISSIONER,TRADE & TAXES &ANR. Respondent
Through: Mr. Satyakam, Adv.
Through: Mr. Satyakam, Adv.
W.P.(C) 11246/2016
BRIJGOPAL CONSTRUCTION COMPANY PRIVATE LIMITED
Through: Ms Hemlata Rawat, Adv.
BRIJGOPAL CONSTRUCTION COMPANY PRIVATE LIMITED
Through: Ms Hemlata Rawat, Adv.
VERSUS
rADEandtaxes DBP-^TMENTof Respondent TRADE AND TAXES &ANR.
Through: Mr. R.A. Iyer, Adv. h W.P.(C) 11248/2016
BRIJGOPAL construction COMPANY private ^
Through: Mr. R.A. Iyer, Adv. h W.P.(C) 11248/2016
BRIJGOPAL construction COMPANY private ^
VERSUS
commissionerof andT^S, r „dent department of trade and taxes &amk p
Through: Mr. Satyakam, Adv.
Through: Mr. Satyakam, Adv.
W.P.(C) 11250/2016
TANTIAconstructions ltd Petitioner
Through: Ms HemlataRawat, Adv.
TANTIAconstructions ltd Petitioner
Through: Ms HemlataRawat, Adv.
VERSUS
COMMISSIONEROF TRADE AND TAXES, 2016:DHC:9308-DB departmentof tradeandtaxes &
ANR Respondent
Through; Mr. Satyakam, Adv.
ANR Respondent
Through; Mr. Satyakam, Adv.
W.P.(C) 11257/2016
SKYCOMCOMMUNICATION Petitione
Through: Mr. S.K. Khurana, Adv.
SKYCOMCOMMUNICATION Petitione
Through: Mr. S.K. Khurana, Adv.
VERSUS
COMMISSIONEROF TRADE& TAXES 8cA^ Respondent
Through: Mr. Satyakam, Adv.
Through: Mr. Satyakam, Adv.
W.P.(C) 11258/2016
Petitioner
SK ENTERPRISES „, • at
Through: Mr. Vineet Bhatia, Adv.
Petitioner
SK ENTERPRISES „, • at
Through: Mr. Vineet Bhatia, Adv.
VERSUS
COMMISSIONEROF TRADE&
TAJpS •••
•
•Respondent
Through: Mr. Anuj Aggarwal, Adv.
TAJpS •••
•
•Respondent
Through: Mr. Anuj Aggarwal, Adv.
W.P.(C) 11267/2016 ..... Petitioner techno TRADERS
VERSUS
COMMISSIONEROFTRADE& TAXES& ^R Respondents
Through: Mr. Satyakam, Adv.
Through: Mr. Satyakam, Adv.
W.P.(C) 11292/2016
ADITYATRADING COMPANY Petitioner
Through: Mr. Rajat Katyal, Adv.
ADITYATRADING COMPANY Petitioner
Through: Mr. Rajat Katyal, Adv.
VERSUS
COMMISSIONER,TRADE& T^ES& ANR Respondent
Through: Mr. Satyakam, Adv.
Through: Mr. Satyakam, Adv.
WP.(C) 11299/2016
T Petitioner t^tSHABPOLYCHEMPVT.LTD. .at RISHABPU Mr. VineetBhatia, Adv.
T Petitioner t^tSHABPOLYCHEMPVT.LTD. .at RISHABPU Mr. VineetBhatia, Adv.
VERSUS
COMMISSIONEROFTRADE& TAXES Respondent 2016:DHC:9308-DB
Through; Mr. Anuj Aggarwal, Adv. GORAlVIi
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE NAJMIWAZIRI
ORDER o/„ 14.12.2016
These matters are taken up today as 12.12.2016, when they were originally listed,was declared aholiday on accountofId-E-Milad.
It is stated that refund amounts claimed have been granted by the respondent/ DVAT Department. The learned counsel for the respondent also states that the amounts will be remitted to the petitioners' account as early as possible. It is further stated that in most cases interest in full on the refund amounts have been permitted. It is brought to the notice ofthe
Court that in some cases interest has been denied without any reasons and in some cases interest has been denied for part ofthe period.
TheCourt, therefore, issues adirection to the respondent to calculate the interest in every case where it has not been granted and ifany amounts are withheld for any period, pass individual speaking orders in that regard.
In case ofany further grievance, it is open to the petitioners to seek their normaf statutory remedies in accordance with law. The amounts permitted by way ofrefund ofthe DVAT excess payments, shall be remitted to the petitioners' account as soon as possible and in any case within ten day from today.
The writ petitions are disposed ofin the above terms.
S. RAVINDRA BHAT,J ' t NAJMI WAZIRI, J DECEMBER 14,2016/kk
2016:DHC:9308-DB
Through; Mr. Anuj Aggarwal, Adv. GORAlVIi
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE NAJMIWAZIRI
ORDER o/„ 14.12.2016
These matters are taken up today as 12.12.2016, when they were originally listed,was declared aholiday on accountofId-E-Milad.
It is stated that refund amounts claimed have been granted by the respondent/ DVAT Department. The learned counsel for the respondent also states that the amounts will be remitted to the petitioners' account as early as possible. It is further stated that in most cases interest in full on the refund amounts have been permitted. It is brought to the notice ofthe
Court that in some cases interest has been denied without any reasons and in some cases interest has been denied for part ofthe period.
TheCourt, therefore, issues adirection to the respondent to calculate the interest in every case where it has not been granted and ifany amounts are withheld for any period, pass individual speaking orders in that regard.
In case ofany further grievance, it is open to the petitioners to seek their normaf statutory remedies in accordance with law. The amounts permitted by way ofrefund ofthe DVAT excess payments, shall be remitted to the petitioners' account as soon as possible and in any case within ten day from today.
The writ petitions are disposed ofin the above terms.
S. RAVINDRA BHAT,J ' t NAJMI WAZIRI, J DECEMBER 14,2016/kk
2016:DHC:9308-DB
JUDGMENT