Delhi High Court - Orders
Tma International Pvt. Ltd. & Ors vs Union Of India & Anr on 5 March, 2021
Author: Rajiv Shakdher
Bench: Rajiv Shakdher, Talwant Singh
$~14
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 2694/2019 and CM APPL. 26556/2020
TMA INTERNATIONAL PVT. LTD. & ORS. .....Petitioners
Through: Mr. Samar Bansal with Ms. Sakshi
Singhal, Advocates.
versus
UNION OF INDIA & ANR. .....Respondents
Through: Mr. Anurag Ahluwalia, CGSC.
Mr. Harpreet Singh, Sr. Standing
Counsel for R2.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE TALWANT SINGH
ORDER
% 05.03.2021 [Court hearing convened via video-conferencing on account of COVID-19]
1. Mr. Harpreet Singh, who appears on behalf of the respondent no.2, says that an affidavit has been filed in terms of the order dated 26.11.2019.
2. Mr. Samar Bansal, who appears on behalf of the petitioners, says that it would help if the respondents were to file an affidavit in terms of paragraph 18 of the order dated 26.11.2019.
2.1. For the sake of greater clarity, paragraph 18 of the order dated 26.11.2019 is extracted hereafter:
"18. In case the Petitioners would not have availed the benefit of duty drawback/CENVAT credit of Central Excise and Service Tax component, necessary directions would be issued. "
W.P.(C) 2694/2019 page 1 of 2 Signature Not Verified Digitally Signed By:VIPIN KUMAR RAI Signing Date:08.03.2021 00:17:18
3. Having gone through the order dated 26.11.2019, we tend to agree with Mr. Bansal that notwithstanding the excel sheet filed with the latest affidavit, an additional-affidavit needs to be filed in terms of paragraph 18 of the order dated 26.11.2019. The respondents are directed to file an additional-affidavit within the next five days.
4. List the matter on 15.03.2021.
5. We make it clear that the additional-affidavit, apart from anything else, would state, once for all, as to whether the petitioners have availed the benefit of duty drawback/CENVAT credit of Central Excise and Service Tax component.
RAJIV SHAKDHER, J TALWANT SINGH, J MARCH 5, 2021 tr Click here to check corrigendum, if any W.P.(C) 2694/2019 page 2 of 2 Signature Not Verified Digitally Signed By:VIPIN KUMAR RAI Signing Date:08.03.2021 00:17:18