The Supreme Court dismissed the special leave petition ( SLP ) filed by the Commissioner of Delhi Goods and Service Tax in the challenge relating to the ruling that VAT refunds to be disbursed along with interest under Section 42 of the Delhi Value Added Tax Act, 2004 ( DVAT Act ).
The SLP arose out of impugned final judgment and order dated 26-09-2023 in WP(C) No. 5820/2022 passed by the High Court of Delhi at New Delhi.
The petitioner approached the Delhi High Court for a direction commanding the respondents to refund the amounts claimed along with interest as per the return which was submitted by the petitioner for the first quarter of Financial Year1 2016-2017 under the relevant provisions of the Delhi Value Added Tax Act, 20042
The Delhi High Court ruled that “The respondents shall consequently compute the amounts which would become refundable to the petitioner in light of our observations appearing hereinabove and affect disbursement accordingly. The aforesaid refunds shall be disbursed along with interest in terms of Section 42 of the DVAT Act.”
A Two-Judge Bench of Justice Pamidighantam Sri Narasimha and Justice Aravind Kumar observed that “Delay condoned. Having heard Ms. Nisha Bagchi, learned senior counsel appearing for the petitioner, in the facts and circumstances of the case, we are not inclined to interfere with the impugned judgment and order passed by the High Court. Accordingly, the Special Leave Petition is dismissed.”
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