Voltas Limited Vs Commissioner of Trade And Taxes & Anr. (Delhi High Court)
The petitioner filed a writ petition before the Delhi High Court seeking a direction to the respondents to refund ₹1,79,07,807 pertaining to the first quarter of the financial year 2017-18. Counsel for the respondents submitted that the petitioner had approached the Court without first filing a representation before the Department. It was stated that if the petitioner submitted an appropriate representation before the concerned VAT Officer, the same would be processed and appropriate orders would be passed in accordance with law within two weeks from the date of receipt of the representation. After considering the submissions, the High Court observed that, in view of the statement made on behalf of the respondents, no further orders were required in the writ petition. The Court disposed of the writ petition and all pending applications, granting liberty to the petitioner to submit an appropriate representation before the concerned VAT Officer. The Court further directed that, upon receipt of such representation, it shall be considered and decided in accordance with law within two weeks.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. The Petitioner has filed the present writ petition praying for issuance of a direction to the Respondents to refund an amount of Rs. 1,79,07,807/-pertaining to the first quarter of the financial year 2017-18.
