9911796707
TMI Blog2017 (5) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... VATO, there can be no justification for delaying the issue of refund to the Petitioner any longer - petition allowed - decided in favor of petitioner. - W.P.(C) 3502/2017 - - - Dated:- 25-4-2017 - S. MURALIDHAR CHANDER SHEKHAR JJ. Petitioner Through: Mr. Vasdev Lalwani, Mr. Rohit Gautam, Mr. Rahul Gupta, Advocates Respondents Through: Mr. Avtar Singh Mr. Vijender Singh, Advocates O R D E R 1. Issue notice. Mr. Avtar Singh, Advocate accepts notice on behalf of the Respondents. 2. The Petitioner's refund application has been pending with the Respondents/ Delhi Value Added Tax Department since 20th January, 2015. The refund amount is ₹ 18,21,440/-. After sitting on the application for over two years, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Particularly, with reference to Section 9(2)(g) of the DVAT Act, it requires to be noticed that it envisages a situation where a selling dealer fails to deposit the tax that has been collected or fails to lawfully adjust it against the output tax liability. Therefore, the mere fact that what may have been deposited does not match what has been collected will not automatically mean that Section 9(2)(g) of the DVAT Act is attracted. In any event, this cannot be done without notice to the Petitioner and without affording an opportunity of providing an explanation. In any event it ought not to have been resorted to at a stage when the refund was long overdue. The entire exercise is fraught with illegality and is an abuse of the process of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regarding speedy disposal of refunds is strictly followed. He must initiate disciplinary action against those officers of the DT T who are found disobeying the instructions issued by the Commissioner from time to time in this regard. The Commissioner should undertake a periodic review, at least once in two weeks, as to how many refund applications have been processed and within what time. Responsibility should be fixed on derelict officers and disciplinary proceedings initiated where there is a clear breach of the statutory duties. The collective failure of such officers is imposing a huge interest burden on the exchequer which is clearly avoidable. 7. The petition is disposed of in the above terms. - - TaxTMI - TMITax - CST, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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