Delhi High Court - Orders
Matrix Cellular (International) ... vs The Principal Commissioner State Tax ... on 1 May, 2025
Author: Prathiba M. Singh
Bench: Prathiba M. Singh
$~75
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 5088/2024 & CM APPL. 26132/2025
MATRIX CELLULAR (INTERNATIONAL)
SERVICES PVT LTD .....Petitioner
Through: Mr. Anurag Soan, Mr. Akshay Saxena
& Mr. Rituraj, Advs. (M:
7709512446)
versus
THE PRINCIPAL COMMISSIONER
STATE TAX DELHI & ANR. .....Respondents
Through: Mr. K.G. Gopalakrishnan, Ms. Nisha
Mohandas and Mr. Kunwar Raj Singh,
Advs.
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE RAJNEESH KUMAR GUPTA
ORDER
% 01.05.2025
1. This hearing has been done through hybrid mode. CM APPL. 26132/2025 (for early hearing)
2. The present application has been filed by the Petitioner- Matrix Cellular (International) Services Pvt. Ltd. under Section 151 of the Code of Civil Procedure, 1908 seeking early hearing of the present petition.
3. The Petitioner has filed the present application on the ground that a substantial amount of refund is stuck up with the Department and the Petitioner requires the said amount.
4. A perusal of the counter affidavit, in fact, shows that the refund application was filed by the Petitioner on 12th April, 2018 and the deficiency memo is stated to have been generated by the Department. Moreover, it is further stated that the said memo of deficiency generated was allegedly not 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 26/06/2025 at 10:24:18 cleared by the Petitioner. The stand of the Department is that there is no refund application pending.
5. Having perused the record and having heard the ld. Counsels for the parties, this Court is of the opinion that if there are any documents, which are required from the Petitioner, the same may be furnished by the Petitioner to the Respondent. There are various issues raised with respect to the period for raising deficiency memos etc.
6. Without going into the above mentioned issue, let the Petitioner appear before the Department on 13th May, 2025.
7. If any forms are required to be filed and/or any documents are required, the compliances shall be undertaken by the Petitioner.
8. The Respondent shall fairly compute the principal and interest amount and place the computation report before the Court on the next of hearing.
9. The application seeking early hearing is disposed of in these terms. W.P.(C) 5088/2024
10. The matter shall be taken up on 20th May, 2025 and if it does not reach, ld. Counsel for the Petitioner is free to mention the matter at 1:15 P.M.
11. List on the date fixed i.e. on 20th May, 2025.
PRATHIBA M. SINGH, J.
RAJNEESH KUMAR GUPTA, J.
MAY 1, 2025/dk/ck 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 26/06/2025 at 10:24:18