Delhi High Court - Orders
M S Sainath Tradehome Pvt Ltd vs Commissioner Of Dvat And Anr on 31 January, 2024
$~112
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ CONT.CAS(C) 145/2024 & CM APPL. 5578/2024
M S SAINATH TRADEHOME PVT LTD ..... Petitioner
Through: Mr. Kamal Anand, Adv.
M: 9873438080
versus
COMMISSIONER OF DVAT AND ANR. ..... Respondents
Through: None
CORAM:
HON'BLE MS. JUSTICE MINI PUSHKARNA
ORDER
% 31.01.2024 CM APPL. 5578/2024 (For Exemption)
1. Exemption allowed, subject to just exceptions.
2. Application is disposed of.
CONT.CAS(C) 145/2024
3. The present petition has been filed alleging willful disobedience of the judgment dated 08th December, 2023 passed in W.P.(C) No. 15787/2023.
4. It is submitted that the respondents have not released the legitimate refund of Rs. 86,07,600/- along with interest at the rate of 6% in accordance with law, within the stipulated period of two months from filing of the return of first quarter of 2017-18 as mandated in law i.e., Section 38 of the Delhi Value Added Tax ("DVAT") Act, 2004.
5. It is submitted that this court in the case of M/S Swarn Darshan Impex Pvt. Ltd. Versus Commissioner of Trade and Taxes has held that the 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 05/02/2024 at 21:26:57 respondents are statutorily bound to refund the amount to the dealers within the statutory period under Section 38 of the DVAT Act, 2004, failing which the respondents are liable to pay interest at the rate of 6% as provided under Section 42 of the DVAT Act.
6. Issue notice to the respondents by all modes.
7. Let reply be filed within a period of four weeks.
8. Rejoinder thereto, if any, be filed within two weeks thereafter.
9. Re-notify on 15th April, 2024.
MINI PUSHKARNA, J JANUARY 31, 2024/kr 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 05/02/2024 at 21:26:57