2020 (8) TMI 163 - HC - VAT and Sales Tax

Refund alongwith interest - petitioner states that the respondents have not issued the refund due to the petitioner although the assessments of the petitioner up to 30th June, 2017 under Central Sales Tax Act, 1956 have been finalised. HELD THAT - The present writ petition is disposed of with a direction to the respondents to decide the petitioner s refund application along-with interest within ten days in accordance with law. Issue notice.

Summary

Issues:
Refund of tax amount under Delhi Value Added Tax Act, 2004.

Analysis:
The petitioner filed a writ petition seeking a direction for the refund of ?33,22,891/- with interest, as the respondents had not issued the refund despite finalizing the petitioner's assessments under the Central Sales Tax Act, 1956 up to 30th June, 2017. The petitioner argued that the refund should have been issued within two months from the date of filing the return as per Section 38 of the Delhi Value Added Tax Act, 2004, citing a judgment in Swarn Darshan Impex (P) Ltd. Vs. Commissioner, Value Added Tax and Another, 2010 SCC OnLine Del 4697. The non-issuance of the refund had blocked the petitioner's cash flow since the assessment year 2013-14.

The court issued notice, and the learned counsel for the respondents accepted the notice. The counsel, on instructions, assured that the petitioner's refund along with interest would be processed within ten days. The court accepted this statement and held the respondents bound by it. Consequently, the writ petition was disposed of with a direction to the respondents to decide the petitioner's refund application along with interest within ten days in accordance with the law.

The court ordered the immediate uploading of the order on the website and directed that a copy of the order be forwarded to the petitioner's counsel through e-mail.