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TMI Blog2019 (7) TMI 1342X X X X Extracts X X X X X X X X Extracts X X X X ..... d quarter of 2009-10. 2. The facts in brief are that the Petitioner is a proprietorship registered under the Delhi Value Added Tax Act, 2004 (DVAT Act) as well as under the Central Sales Tax Act, 1956 (CST Act). For the second quarter of 2009-10, the Value Added Tax Officer (VATO) framed notices of default assessment of tax, interest and penalty under Section 9 of CST Act on 6/7th January, 2011 creating demand of tax and interest as well as penalty. 3. On 3rd March, 2011 the Petitioner filed objections against the above notices of default assessment in Form DVAT-38 along with acknowledgment dated 3rd March 2011. Copies of the form DVAT-38 along with the acknowledgement received by the Petitioner have been enclosed as Annexure P-4 (collect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 20th November, 2018 granted liberty to the Petitioner to file a fresh petition and that is how the present petition has been filed. 8. In response to the notice issued in the present petition, a counter affidavit has been filed by the Joint Commissioner, Department of Trade and Taxes (DT&T), GNCTD in which, inter alia, in para 1 of the para-wise reply it is acknowledged that the Petitioner did file objections under Section 74(7) of the DVAT Act before the OHA against the notices of the default assessment of tax and interest on 3rd March, 2011. It is also acknowledged that the Petitioner by a letter dated 15th October, 2018 issued notice under Section 74(8) read with Rule 56 of the DVAT Rule to the OHA seeking consideration of the objecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n sub-sections (8) and (9). In sub-section (8) it is provided that where the Commissioner has not notified the objector of his decision within the time specified under sub-section (7) (ie., the applicable period), the objector may serve a written notice requiring him to make a decision within fifteen days. And, by virtue of subsection (9) if the decision is not made by the end of the period of fifteen days after being given the notice referred to in sub-section (8), then, at the end of that period, the Commissioner shall be deemed to have allowed the objection. So, the deeming fiction of sub-section (9) gets triggered only if a notice as stipulated in sub-section (8) is given and the period of fifteen days specified therein expires without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, and also say, at the end of it without issuing the peremptory 15 days notice under section 74(8) of the said Act, that his objections are deemed to have been accepted. Accepting the contentions of d1e respondents and the conclusions of the Tribunal would amount to re-writing the provisions which are clear and unequivocal. When the meaning of a statutory provision is clear and without doubt it does not call for any exercise of interpretation. Nor can we introduce a meaning which the Legislature did not intend. 21. For all these reasons we hold that an objection pending before the Commissioner cannot be deemed to have been accepted simply because of the fact that the time specified in section 74(7) of the Delhi Value Added Tax Act 2004 h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund claims of the Petitioner for the said period including the later periods covered by Writ Petition (Civil) No.9809/2018. The order granting refund together with the interest due on the refund amount shall be passed within four weeks and refund amount together with interest found payable shall be credited to the Petitioner's account not later than 15th September, 2019. The failure to do so will entail the Respondents having to pay compensation of Rs. 50,000/- to the Petitioner. If the Petitioner is aggrieved by the order; it will be open to the Petitioner to seek appropriate remedies in accordance with law. 13. The Court is coming across a large number of petitions which complain of the Respondent not issuing interest on refund am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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