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Aditya Birla Retail Ltd vs Commissioner, Dvat & Ors on 5 September, 2022

Author: Rajiv Shakdher

Bench: Rajiv Shakdher

                           $~47
                           *    IN THE HIGH COURT OF DELHI AT NEW DELHI
                           +      W.P.(C) 12746/2022
                                  ADITYA BIRLA RETAIL LTD                ..... Petitioner
                                                Through: Mr Puneet Agrawal with Mr Yuvraj
                                                         Singh, Ms Mansi Khurana and Mr
                                                         Chetan Kumar Shukla, Advs.
                                                versus
                                  COMMISSIONER, DVAT & ORS.              ..... Respondents
                                                Through: Mr Rajeev Aggarwal with Ms Shipla
                                                         Singh and Ms Divyanshi Bansal,
                                                         Advs.
                                  CORAM:
                                  HON'BLE MR JUSTICE RAJIV SHAKDHER
                                  HON'BLE MS JUSTICE TARA VITASTA GANJU
                                                       ORDER

% 05.09.2022 [Physical Court hearing/ Hybrid hearing (as per request)] CM Appl.38733/2022

1. Allowed, subject to the petitioner filing legible copies of dim documents, at least three days before the next date of hearing. W.P.(C) 12746/2022 & CM Appl.38732/2022 [Application filed on behalf of the petitioner seeking interim relief]

2. The principal grievance of the petitioner is that its refund for the fourth quarter of Assessment Year 2013-14 amounting to Rs.15,11,29,971/-, along with statutory interest, has not been paid, as yet.

3. The record, as presently placed before us, shows that a demand of Rs. 14,70,05,573/- was raised, which was dropped, after the necessary statutory forms were furnished.

3.1. In this behalf, our attention has been drawn to the order of the Objection Hearing Authority dated 25.10.2018.

4. Our attention has also been drawn to Annexure P-17 [appended on page 106 of the case file], which is indicative of the fact that the aforementioned amount claimed as a refund, has been adjusted to a figure of Rs. 24,84,543/-.

4.1. Mr Puneet Agrawal, who appears on behalf of the petitioner, says that the petitioner has no clue, as to why this adjustment has been made. 4.2. In any event, according to Mr Agrawal, even the balance amount, after adjustment, has not been remitted to the petitioner.

5. Issue notice.

5.1. Mr Rajeev Aggarwal accepts notice on behalf of the respondents. 5.2. Mr Aggarwal says he will return with instructions. 5.3. In case instructions are received to resist the instant petition, a counter-affidavit will be filed, before the next date of hearing.

6. Accordingly, list the matter on 13.10.2022.

RAJIV SHAKDHER, J TARA VITASTA GANJU, J SEPTEMBER 5, 2022/pmc Click here to check corrigendum,if any W.P.(C) 12746/2022 2/2 Signature Not Verified Digitally Signed By:ATUL JAIN Signing Date:20.09.2022 19:42:24