2016 (5) TMI 1286 - HC - VAT and Sales Tax

Public interest litigation - refund claim an individual claim - Delhi Value Added Tax Act 2004 - whether the issue raised by the petitioner regarding the refund claim which is an individual claim deserves merit in the public interest litigation? - Held that - the petitioner is complaining about the non-compliance with the statutory provisions however it is seen that the refund under the provisions of the Act being an individual claim it is for the aggrieved person if any to seek redressal of his grievance. Hence the issue sought to be raised deserves no consideration in a public interest litigation - petition dismissed - decided against petitioner.

Summary

Issues: Alleged failure to release refunds under DVAT Act; Petitioner's standing in public interest litigation.

The judgment delivered by Mr. Jayant Nath of the Delhi High Court pertains to a writ petition filed by a practicing advocate and member of the Sales Tax Bar Association. The petitioner sought relief through public interest litigation, based on information obtained under the RTI Act and discussions at Sales Tax Bar Association meetings. The prayer in the petition requested the respondents to release refunds claimed by registered dealers under the DVAT Act, grant interest as per Section 42 of the Act for delayed refunds, award exemplary damages for intentional delays, and initiate contempt proceedings for non-payment of interest. The main issue raised was the alleged failure of the respondents to release refunds to registered dealers under the DVAT Act. The court noted that while the petitioner highlighted noncompliance with statutory provisions, the matter of refund is an individual claim, and aggrieved parties should seek redressal individually rather than through public interest litigation. Consequently, the court dismissed the petition, stating that the issue raised did not warrant consideration in a public interest litigation context.