Delhi High Court - Orders
M/S Raagashree Impex Pvt. Ltd vs Commissioner, Dvat & Ors on 14 February, 2023
Author: Vibhu Bakhru
Bench: Vibhu Bakhru
$~21
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 1836/2023 & CM APPL. 7012/2023
M/S RAAGASHREE IMPEX PVT. LTD. ..... Petitioner
Through: Mr. Puneet Agrawal, Mr.
Yuvraj Singh & Ms.
Hemlata Rawat, Advs.
versus
COMMISSIONER, DVAT & ORS. ..... Respondents
Through: Mr. Rajeev Aggarwal,
Addl. Standing Counsel.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU
HON'BLE MR. JUSTICE AMIT MAHAJAN
ORDER
% 14.02.2023 CM APPL. 7013/2023
1. Exemption allowed, subject to all just exceptions.
2. The application stands disposed of.
W.P.(C) 1836/2023 & CM APPL. 7012/2023
3. The petitioner has filed the present petition, inter-alia, praying that directions be issued to the respondent to grant the interest computed at ₹21,51,252/- on the delayed refund of ₹77,34,508/- for the first quarter of the Financial Year 2017 - 18 as calculated. The petitioner also prays that the respondents be directed to refund an amount of ₹3,17,620/- alongwith the interest in respect to the fourth quarter of the Financial Year 2013
- 14. The petitioner had applied for refund of an amount of ₹97,43,292/- for the first quarter of the Financial Year 2017 - 18.
4. The petitioner is aggrieved that the said refund was not processed immediately after filing the said return on 09.01.2018. The petitioner claims that it continued to pursue the authorities for processing the said refund and finally the respondents passed a refund sanction order on 12.10.2022. However, the amount of Signature Not Verified Digitally Signed refund was reduced from ₹97,43,292/- to ₹77,34,508/-. The By:HARMINDER KAUR Signing Date:16.02.2023 18:32:43 petitioner claims that the adjustment of ₹20,08,784/- was made, inter-alia, in respect of certain demands that had already been settled or set aside. It is further claimed that the respondents had not processed its request for interest.
5. Learned counsel appearing for the respondents submits that the petitioner has already preferred an application seeking rectification of the refund sanction order dated 12.10.2022 raising the same ground which has been raised in the present petition. He submits that the said application would be processed within a period of two weeks by passing a speaking order in accordance with the law.
6. Insofar as the petitioner's prayer for seeking a refund of ₹3,17,620/- alongwith interest is concerned, he states that the said orders granting the said refund alongwith interest was passed yesterday and, therefore, the petitioner's grievance in this regard does not survive.
7. In view of the above, the present petition is disposed of by directing the respondent to pass a speaking order in respect of the petitioner's application for rectification of the order dated 12.10.2022 within the period as stated by the learned counsel for the respondents.
8. Needless to say, all the rights and contentions of the parties are open.
VIBHU BAKHRU, J AMIT MAHAJAN, J FEBRUARY 14, 2023 "SK"
Signature Not Verified Digitally Signed By:HARMINDER KAUR Signing Date:16.02.2023 18:32:43