Full Text
W.P.(C) 6016/2016 & CM 24779/2016
ARORA SCREEN PRINTERS Petitioner
Through: Mr. Vasdev Lalwani with Mr. Mohit Gautam and Mr. Rohii Gautam, Advocates
Through: Mr. P. Raychaudhuri, .Additional Standing Counsel, GNCT with Mr. Aamir Aziz, Advocate.
-I- W.P.{C) 6017/20i6& CM 24780/2016 AROPv/v SCREEN PRINTERS Petitioner
Through: Mr, Vasdev Lalwani with Mr. Mohit G,?.utam and Mr. Rohit Gautam, Advocates vei'sus
COMMISSIONER Oh VAT & A-NR. Respondents
Through: Mr. P. Raychaudhuri, Additional Standing Counsel,, GNCT with Mr. Aamir Aziz, Advocate. yAP.(C) 6062/2016 CM 24891/2016
ARORA SCJLEEN PRINTERS Petitioner
Through: Mr. Vasdev Lalwani with Mr. Mohit Gautam and Mr. Rohit Gautam, Advocates
Through:
2016:DHC:8810-DB
/•
ORDER o/o 28.07.2016
JUDGMENT
1. Notice.
2. Mr P. Roychaudhm-y, learned Counsel, accepts notice on behalf ot the Respondents. These petitions pertain to the failure by tne Respondent Department of Trade and Taxes to gram refimd to the Petitioner, aregistered dealer, under the Delhi Value Added Tax Act, 2004, for the following periods; S.No. WP(C) No. Tax Period Refund claimed | i 1 6016/2016 1.1.2014-31.3.2014 Rs. 1,01,130./-; / 6017/2016 ^ 1.1.2015 -31.3.2015 Rs. 4,46,212/- 1 7 6062,/2016 1.10.2013 -31.12.2013
3. The grievance ofthe Petitioner is that despite the lapse ofover two months since the filing of the quarterly returns, the refunds were not being made in terms ofSection 38 (3)(a)(ii) ofthe DVAT Act. 1 he.Petitioner also points out that Circular No. 6dated 15.06.2005 is.sued by the Commissioner, VAT requires refunds claims to be processed and refund orders issued in DVAT-22 within aperiod of 15 days from the date ofreceipt ofthe return unless it has been picked up for audit or where additional information sought has not been provided by the Page 2 of[3] W.R(C) 6016/2016 etc. ^ Assessee.
4. In these petitions, there is no valid explanation offered by the Respondent for the failure to grantto the Petitioner the refund claimed within the time stipulated under Section 38 ofthe DVAT Act.
5. Accordingly, the Court directs the Respondents to pay to the Petitioner, the refund due for each ofthe above periods together with interest thereon up to the date of payment, not later than three weeks from today. If there is any failure on the part of the Respondent to comply with this direction, it will be open to the Petitioner to seek appropriate.remedies in accordance with lav,'.
6. The petitions and applications are disposed ofin the above terms.
S.MUR.\LP)HAR, J NAJMf WAZIRI, J JULY 28., 2016/kk W.P.(C) 6016/2016 etc. Page 3 oj 3