2019 (11) TMI 311 - HC - VAT and Sales Tax

Refund of sum under VAT - Delhi VAT - financial year 2006-07, 2007-08, 2010-11 and 2014-15 - Claim of the petitioner is to get refund of the amount along with interest @ 6% as per Section 42 of the DVAT - HELD THAT - The respondent no. 3 are directed to decide the claim of the petitioner under the DVAT in accordance with law, rules, regulations and Government policies applicable to the facts of the present case as early as possible and practicable, preferably within eight weeks from the receipt of copy of the order of this Court. If any refund is to be paid, claim of interest will also be appreciated by the respondent no. 3 in accordance with law. Petition disposed off.

Summary

Issues:
Refund claim under Delhi Value Added Tax (DVAT) for different quarters of financial years 2006-07, 2007-08, 2010-11, and 2014-15.

Analysis:
The petitioner filed a writ petition seeking a refund of ?29,45,678 under the DVAT for various quarters in different financial years. The petitioner requested the refund along with interest at a rate of 6% as per Section 42 of the DVAT. The petitioner's counsel mentioned that the assessment had been completed, and any outstanding demands should be deducted before refunding the remaining amount. After hearing both parties, the court directed respondent no. 3 to decide on the petitioner's claim under the DVAT in compliance with relevant laws, rules, regulations, and government policies applicable to the case. The court emphasized the need for a prompt decision, preferably within eight weeks from the receipt of the court's order. If a refund is due, the court instructed respondent no. 3 to consider the payment of interest as per the law. The writ petition was disposed of with these directions.