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.
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