In a recent case, the Delhi High Court directed the processing of refunds amounting to Rs 8,35,184 claimed under the Delhi Value Added Tax Act within a period of two weeks. The writ petition was filed by Ases Security Pvt Ltd, seeking direction to refund an amount of Rs. 8,35,184 allegedly due to the petitioner along with interest. The petitioner filed a return for the fourth quarter of 2012-13 on 26.04.2013 and claimed a refund of Rs. 8,35,184 under the Delhi Value Added Tax Act.
In this case, the Value Added Tax Officer issued an assessment order resulting in a demand of Rs. 2,86,784, with adjustments made. Due to the petitioner’s objections to the assessment order, the Objection Hearing Authority issued an order. The Appellate Tribunal overturned the Objection Hearing Authority’s decision on October 6, 2021. Subsequently, the petitioner attempted to file Form DVAT-21, but due to a technical error, it was not accepted.
The petitioner claims that the respondents have already filed the refund for the tax period for which they were previously paid, and there isn’t a visible demand on the portal. However, the refund for the aforementioned quarter hasn’t been processed yet. The counsel for revenue submitted that due to an error, the processing could not be completed, assuring that the refund would be processed within two weeks from today.
After analyzing the facts and arguments, a division bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja directed the respondents to process the refund within two weeks. Rajesh Mahna, Mr. Ramanand Roy, Mr. Mayank Kouts, and Mr. Shiva Narang, Advocates appeared for the petitioner, while Rajeev Aggarwal, Advocate, appeared for the respondent.
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