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2020 (12) TMI 1010 - HC - VAT and Sales TaxRefund of DVAT - it appears that the petitioner is praying for refund of the DVAT for 4th quarter of the assessment year 2013 - period 01.01.2014 to 31.03.2014 - HELD THAT - The respondents authorities are directed to decide the claim of refund of the petitioner in accordance with law, rules and regulations and in accordance with the provisions of the Delhi Value Added Tax Act, 2004 as expeditiously as possible and practicable. Petition disposed off.
Issues Involved:
Claim for refund of DVAT amount for the 4th quarter of the assessment year 2013. Analysis: The petitioners, Mr. M.A. Ansari and Mr. Khursheed Ahmad, advocates, filed a writ petition seeking the release of an eligible refund of Rs. 1531661/- along with pending interest. They also requested the payment of interest at 6% or as notified by the Government as per Section 42 of the DVAT Act on the refund claimed amount. Moreover, they sought exemplary damages due to the alleged malafide actions of the respondents in withholding the refunds. The Chief Justice, D.N. Patel, noted that the petition pertained to the refund of DVAT amount for the 4th quarter of the assessment year 2013, covering the period from 01.01.2014 to 31.03.2014. Considering the facts and circumstances of the case and referring to the decision in Mafatlal Industries Ltd. vs. Union of India (1997) 5 SCC 536, the Court directed the respondent authorities to decide on the petitioner's refund claim in accordance with the law, rules, and regulations, as well as the provisions of the Delhi Value Added Tax Act, 2004. The Court emphasized the need for an expeditious and practicable resolution of the refund claim. Subsequently, the writ petition was disposed of with these observations. The proceedings were conducted through video conferencing, and the judgment was delivered orally by the Chief Justice.
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