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2021 DIGILAW 1393 (DEL)

Pramod Sanitations v. Commissioner Of Vat

2021-07-28

MANMOHAN, NAVIN CHAWLA

body2021
JUDGMENT Manmohan, J. - The petition has been heard by way of video conferencing. 2. Present writ petition has been filed seeking a direction to the respondents to issue refund of Rs. 6,12,909/- along with interest from the date of filing of returns for first, second and third quarters of the year 2014- 15 in accordance with refund orders dated 05th December, 2016, 14th December, 2016 and 24th December, 2016. Petitioner also prays for grant of interest at the rate of 6% in accordance with Section 42 of Delhi Value Added Tax Act, 2004. 3. Learned counsel for the respondents states that principal amount has already been refunded to the petitioner. He, however, prays that a reasoned order with regard to the claim for interest shall be passed within four weeks after giving an opportunity of hearing to the petitioner. 4. Accordingly, the authorised representative of the petitioner is directed to appear before the Additional VATO Ward No.23 on 17th August, 2021 at 11:00 AM. The adjudicating authority is directed to pass a reasoned order in accordance with law after dealing with the contentions which shall be advanced by the authorized representative of the petitioner. In the event the petitioner is aggrieved by the said decision, it shall be open to the petitioner to file appropriate proceedings in accordance with law. 5. If the reasoned order is not passed within the stipulated time, it shall be open to the petitioner to file appropriate proceedings under the Contempt of Courts Act, 1971. 6. With the aforesaid directions, the present writ petition stands disposed of. 7. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail