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Delhi High Court - Orders

Raagashree Impex Pvt. Ltd vs Commissioner Dvat on 16 January, 2026

                          $~35
                          *         IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +         W.P.(C) 636/2026
                                    RAAGASHREE IMPEX PVT. LTD.                                                              .....Petitioner
                                                                  Through:            Advocate (appearance not given)

                                                                  versus

                                    COMMISSIONER DVAT                                                                      .....Respondent
                                                                  Through:            Mr. Sumit K. Batra, Ms. Priyanka
                                                                                      Jindal, Advocates

                                    CORAM:
                                    HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE
                                    HON'BLE MR. JUSTICE AJAY DIGPAUL
                                                                  ORDER

% 16.01.2026 CM APPL. 3131/2026 & CM APPL. 3132/2026 (Exemption)

1. Exemption allowed, subject to all just exceptions.

2. The applications stand disposed of.

W.P.(C) 636/2026

3. After the order of refund was passed, it is the case of the petitioner that, under Section 42(1)(a) of Delhi Value Added Tax Act, 2004, the refund should have been accompanied by interest.

4. Issue notice to the respondents.

5. Mr. Sumit K. Batra, learned counsel waives notice for the respondent and is granted time of three weeks to take instructions and if so required, file an affidavit in reply by the next date of hearing.

This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 19/01/2026 at 20:42:03

6. The matter shall be taken up for final disposal on 14th April, 2026.

NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J JANUARY 16, 2026/pr/sk This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 19/01/2026 at 20:42:03