Case Law Details
Star Catalyst Through Prop. Amit Amarpuri Vs Commissioner of Delhi Value Added Tax & Anr. (Delhi High Court)
In the case of Star Catalyst Through Prop. Amit Amarpuri Vs Commissioner of Delhi Value Added Tax & Anr., the petitioner sought the direction of the Delhi High Court for the refund of a substantial sum amounting to Rs. 13,51,389.
The petitioner, represented by learned counsel, highlighted that the return for the first quarter/financial year 2017-18 had been filed within the stipulated timeframe, with the due date for refund issuance set for October 2, 2017. However, as of the present, the applications for refund remain pending, with no progress made in processing or crediting the refund to the petitioner’s account.
Upon consideration of the facts and circumstances, the Delhi High Court disposed of the petition with a directive to the respondents. They were instructed to process the petitioner’s refund application in adherence to the law. If the refund is deemed admissible, it must be promptly disbursed to the petitioner along with the statutory interest prescribed under Section 42 of the DVAT Act, 2004. Conversely, if the amount is deemed non-refundable, the reasons for such determination must be communicated to the petitioner to enable them to seek appropriate legal remedies.
The court mandated that this exercise be completed within a timeframe of four weeks from the date of the directive, ensuring a timely resolution to the pending refund issue.
The ruling by the Delhi High Court in the case of Star Catalyst Through Prop. Amit Amarpuri Vs Commissioner of Delhi Value Added Tax & Anr. underscores the importance of expeditious processing and disbursement of VAT refunds. By directing the payment of the substantial refund amount with statutory interest, the court upholds principles of fairness and adherence to statutory provisions. This decision serves to provide relief to the petitioner and emphasizes the accountability of authorities in promptly addressing pending refund applications.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Petitioner seeks a direction to the respondents for refund of sum of Rs. 13,51,389/-.
2. Learned counsel for petitioner submits that the subject return for the first quarter /financial year 2017-18 was filed within the prescribed time and due date for issuance of refund was on 02.10.2017. He submits that as on date the applications are still being shown as pending. He submits that refund till date has not been processed and credited to the account of the petitioner.
3. Issue notice. Notice is accepted by learned counsel for the respondent.
4. Keeping in view of the facts and circumstances, this petition is disposed of with direction to the respondents to process the application for refund of the petitioner in accordance with law. In case refund is found admissible, the same be paid to the petitioner along with the statutory interest as provided under Section 42 of the DVAT Act, 2004. In case the amount is not refundable, the reasons for the same be communicated to the petitioner to enable the petitioner to avail of such remedies as may be permissible in law. The exercise be completed within a period of four weeks from today.
5. The petition is disposed of in the above terms.
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