Anant Agency v. Commissioner, Trade & Taxes & Anr.

Delhi High Court · 15 Nov 2016 · 2016:DHC:8856-DB
S. Ravindra Bhat; Najmi Waziri
W.P.(C) 10126/2016
2016:DHC:8856-DB
tax petition_allowed

AI Summary

The Delhi High Court directed the tax authorities to remit refund amounts with interest to petitioners within one week and allowed petitions for timely compliance with VAT and trade tax refund claims.

Full Text
Translation output
(7 I $-12, 14-16,21,24,26,28-31,33,35,38,39,41,42,48,49,51,54,~9,60, 63-65,67-69,93 I
HIGH COURT OF DELHI
W.P.(Cl 10126/2016 & CM No.40114/2016 ANANT AGENCY ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. .....Respqndents
W.P.(C) 10136/2016 & CM No.4016112016 I
DIVYA ENTERPRISES ..... Petitioner Venus I COMMISSIONER OF VAT & ANR. .....Resptndents
I
W.P.(C) 10138/2016 i ..
ENVIRO INFRA ENGINEERS PVT LTD. ..... P11t10ner
VERSUS
COMMISSIONER OF VAT & ANR. ..... Respqndents W.P.(Cl 10143/2016 & CM No.40167/2016
JIANNA ENTERPRISES ..... P{11:itioner
VERSUS
! COMMISSIONER, TRADE & TAXES & ANR. ..... Resp~ndents
W.P.(Cl 10157/2016 & CM No.40194/2016 ANANT AGENCY ..... Petitioner
VERSUS
COMMISSIONER, TRADE & TAXES & ANR. ..... Respondents
W.P.(ClI0164/2016 SANMITI CABLES PVT. LTD. ..... P~titioner
VERSUS
! \ COMNIISSIONER OF VALUE ADDED TAX & ANR...Resp,ndents
I
W.P.(Cl 10195/2016 & CM No.40290/2016 ~I DAYAL POULTRY APPLIANCES ..... P titioner
VERSUS
:
COMMISSIONER OF TRADE & TAXES & ANR...... Respqndents
I
I
! 2016:DHC:8856-DB i IY I :
I
W.P.{C1I0252/2016 & CM No.4046112016 I I I ASCO ENTERPRISES ..... Petitioner
VERSUS
I i COMMISSIONER, TRADE & TAXES & ANR. .....Respdndents
I
W.P.{C1I0253/2016 BHARAT ENTERPRISES ..... Pe,itioner
I
:
VERSUS
I I THE COMMISSIONER VALUE ADDED TAX ..... Resp~ndent
W.P.(C1I0254/2016 & CM No.40462/2016 ! COMBINED TRADERS ..... Pe~itioner
VERSUS
COMMISSIONER OF TRADE & TAXES ..... ResP9ndent
W.P.(C1I0255/2016 & CM No.40463/2016 J RAKESH KUMAR RAJESH KUMAR ..... Pe tioner
VERSUS
COMMISSIONER OF TRADE & TAXES ..... Resp4ndent
W.P.(C1I0257/2016 & CM No.40465/2016 I KHERA OIL TRADERS ..... Pethioner
VERSUS
COMMISSIONER OF TRADE & TAXES & ANR. ....Respondents
W.P.{C) 10259/2016 BHARAT ENTERPRISES ..... Petitioner e
VERSUS
THE COMMISSIONER VALUE ADDED TAX ..... Respopdent
, ! W.P.(C1I0262/2016 & CM No.40469/2016 SlYA ENTERPRISES ..... Pet*ioner
VERSUS
COMMISSIONER OF TRADE & TAXES & ANR. ..... ResPo1ents
W.P.{C} 10263/2016 & CM No.40470/2016 .
MUKUND BATH PLAZA .......Petitioner I
VERSUS
I COMMISSIONER OF TRADE & TAXES & ANR. ..... Respontlents
:0
W.P.(C) 10265/2016 & CM No.4047112016
SAMVARDHAN MARKETING PVT LTD. ..... Petitioner
VERSUS
COMMISSIONER OF TRADE & TAXES & ANR. ..... Respopdents i
W.P.(C) 10266/2016 & CM No.40472/2016 I
DIYA APPAREL ..... Pe~itioner
VERSUS
COMMISSIONER OF TRADE & TAXES & ANR. ..... Respo~dents
W.P.(C) 10272/2016 & CM No.40479/2016 I
S.S.PACKAGING INDUSTRIES ..... Petitioner
VERSUS
I
W.P.(C) 10298/2016
I
SKYLINE LIGHTING PVT. LTD. ..... Pet~ioner
VERSUS
I
COMMISSIONER OF TRADE & TAXES ..... Respondent
I i
W.P.(C) 10300/2016
A.N. PACKAGING PVT. LTD. ..... Petitioner
VERSUS
COMMISSIONER OF TRADE & TAXES ..... Respondent
W.P.(C) 10310/2016
A.P. POLYPLAST PVT. LTD. ..... Peti~ioner
VERSUS
COMMISSIONER OF VALUE ADDED TAX ..... Respo~dent
W.P.(C) 10316/2016
I
L.R.SHARMA & CO. ..... Petitipner
VERSUS
I COMMISSIONER, TRADE & TAXES & ANR. ..... Respon4ents
W.P.(C) 10317/2016 & CM No.40587/2016
MODERN ENGINEERING WORKS ..... Petitipner
VERSUS
COMMISSIONER OF TRADE & TAXES & ANR. ..... Respondents w.p.(el 10323/2016 & eM No.40598/2016
PUNJAB FOOD MACHINERY ..... Petitioner
VERSUS
JI COMMISSIONER OF TRADE & TAXES & ANR...... Resp ndents
I
W.p.(el 10324/2016 & eM No.40605/2016 PUNJAB FOOD MACHINERY ..... Petitioner
VERSUS
COMMISSIONER OF TRADE & TAXES & ANR. .....Resp9ndents
W.p.(ell0325/2016 SPACE TELELINK LTD. ..... Petitioner
VERSUS
.
COMMISSIONER OF TRADE & TAXES ..... Res~ondent
I w.p.(e) 10332/2016 & eM No.40630/2016 1 RAJDHANI CABLE HOUSE ..... Plitioner
VERSUS
i COMMISSIONER, TRADE & TAXES & ANR. .....Respqndents
! W.p.(el 10333/2016 & eM No.40631/2016 i NITIN SHARMA ..... P~titioner
VERSUS
w.p.(e) 10334/2016 MODERN ENGINEERING WORKS ..... P~titioner
VERSUS
COMMISSIONER OF TRADE & TAXES & ANR...... Respondents w.p.(e) 10155/2016
GANPATI PACKAGING ..... P~titioner
VERSUS
:
COMMISSIONER OF TRADE & TAXES & ANR. ..... Resp~ndents
I
Through: Mr. Vasudev Lalwani, Mr. Rohit Oautam and Mr. Sunil Aggarwal, Advocdtes for
Petitioners in Item Nos. 14 and 15. I Mr.Vineet Bhatia and Mr. Chanderl Kant
Singh, Advocates for Petitioners in Item Nos. 24, 51, 54 and 65.
Mr. Raj K. Batra and Mr. Kapil Cho~dhary, Advocates for Petitioners in Item Nps. 26, 33,39,41 and 42. :
Mr. Rajesh Jain and Mr. Virag triwari, Advocates for Petitioners in Item Nos.30­
JUDGMENT

31. i Mr. Nitin Gulati, Advocate for Petitipner in I Item No. 48. Mr. Gautam Narayan, ASC in Item l'fos. 28, 31,48&49,65 and 67.: Mr. Anuj Aggarwal, ASC and I Ms. Deboshree Mukherjee, Advocate for Respondent GNCTD in Item Nos. 24, 63 and 64. I Mr. P. Roychaudhuri, ASC and I Mr. Aamir Aziz, Advocate for Res~ondent GNCTD in Item Nos. 12, 14, 16,21,129,35, 59,68 and 69. Mr. Satyakam, ASC for Restondent GNCTD in Item Nos. 26, 30, 33, 38'139, 42, 51,54 and 93. Mr. Ravi Chandhok, Mr. Prakash Aggarwal, Mr. Ranjeet Singh and Mr. Rahul! Gupta, Advocates for Bharat Enterprises in Item Nos. 29 and 35. I CORAM: HON'BLE MR.

JUSTICE S. RAVINDRA BHAT HON'BLE MR.

JUSTICE NAJMI WAZIRI ORDER % 15.11.2016 CM Nos.40114, 40161, 40167, 40194, 40290, 40461-63, 40465, 40469-72, 40479,40587,40598,40605 & 40630-31 of 2016 (for exemptions) Allowed, subject to all just exceptions. The applications are disposed off. I i • I I w.p.(e) Nos. 10126, 10136, 10138, 10143, 10157, 10164, 10195, ~0252- 55, 10257, 10259, 10262-63, 10265-66, 10272, 10298, 10300, \10310, 10316-17,10323-25,10332-34 & 10155 of2016 Pursuant to the orders of this Court, standing counsel for the Government of NCT submits that refund orders have been made.:In the ! circumstances, it is hereby directed that the amounts together with ipterest shall be remitted to the petitioners' accounts within one week. In d1ase of any discrepancy, it is open to the petitioners to move an application in that regard. The same shall be decided within one month of its receipt by the concerned VATO. The writ petitions are allowed in the above terms.

NAJMI WAZIRI, J. NOVEMBER 15,2016 sb