9911796707
TMI Blog2022 (5) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... rt, via order dated 01.02.2017, passed in VIZIEN ORGANICS, M/S MUNSHI RAM RAM PARKASH, MANGLA ENTERPRISES, DHANJAL ENGG. WORKS, M/S GOEL OIL COMPANY, M/S ARUN ELECTRONICS, POWER INDUSTRIES PROPRIETO SH. TARUN BANSAL, M/S. LUDHIANA AUTO SUPPLY CO., VERSUS COMMISSIONER, TRADE TAXES ANR. [ 2017 (1) TMI 1168 - DELHI HIGH COURT] has stayed the operation of the aforementioned judgment rendered by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent to grant interest on that refund in accordance with Section 42(1) of the Act; 2. Notice in this writ petition was issued on 10.05.2022. Mr Satyakam, who appears on behalf of the respondent/revenue, has returned with instructions. 2.1. In fact, Mr Satyakam has drawn our attention to the documents filed in the instant case on behalf of the respondent/revenue, which show that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed on 16.03.2021 and, therefore, the calculation of interest has been triggered two months henceforth i.e., from 16.05.2021, as per the provisions of Section 42 of the Delhi Value Added Tax Act 2004 [in short DVAT Act ] 3.1. Mr Rajesh Jain, who appears on behalf of the petitioner, however, contends that in terms of Section 38(3)(a)(ii) read with Section 42 of the DVAT Act, interest should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 42(1) of the DVAT Act. According to Mr Jain, interest would run from the date adverted to in Section 38(3)(a)(ii) of the DVAT Act. 4.3. Mr Jain says that all that the respondent/revenue can do is to exclude that period of delay which is wholly or in part attributable to the assesse i.e., the petitioner. 5. Counsel for the parties, however, are agreed on one aspect of the matter, which is, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.13929/2018, titled Turbo Tapes Industries vs. Commissioner of Value Added Tax, and order dated 18.09.2017, passed in W.P.(C.) No.8290/2017, titled Dhanpati Packaging vs. Commissioner of Value Added Tax Anr., we are inclined to dispose of the present writ petition, with the caveat that the petitioner s claim concerning the remaining interest would be processed and shall be paid, in case the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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