Allowed

Vishal Petrochemicals v. Commissioner of Trade & Taxes & Anr.

Delhi HC20 Jul 2018W.P.(C)/7538/2017

Case brief

AI extract

What is this about?

Petitioner approached Delhi High Court regarding withheld VAT refunds and interest. Court directed that if petitioner approaches Objection Hearing Authority within two weeks, objections must be decided on merits without limitation influence. Writ disposed.

What did the court decide?

Direction to approach OHA within two weeks for merit-based decision without limitation influence; pending application disposed along.

Vishal Petrochemicals Vs Commissioner of Trade & Taxes… — GST and Indirect Tax | Delhi HC (2018)

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$~3

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 7538/2017 & CM APPL. 10071/2018

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VISHAL PETROCHEMICALS ..... Petitioner Through: Mr. Rajesh Mahna, Mr. Ramanand Roy and Mr. Narender Goel, Advocates.

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versus

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COMMISSIONER OF TRADE & TAXES & ANR. ..... Respondents Through: Mr. Satyakam, Addl. Standing Counsel, GNCTD with Ms. Trisha, LA, DTT, GNCTD.

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CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

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O R D E R

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% 20.07.2018

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It is stated by the counsel for the respondents that the refund claims are processed. According to the Delhi VAT Authorities some adjustments (to the extent of `4 lakh) were made and the balance amount was paid. Apart from that, counsel for the respondents submitted that in respect of the period concerned, the assessments were carried twice over and this position would be reversed by the Department through a separate order.

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Learned counsel for the petitioner submitted that the VATO has withheld the interest even for the admitted amounts.

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This Court is of the opinion that any surviving grievance that the petitioner may have with respect to the adjustments made, the

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details of which are given below, it is open to the petitioner to approach the Objection Hearing Authority (OHA) under Section 74 of the DVAT Act in respect of such orders and adjustments made.

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“Type	ID	Demand Amount	Adjustment Amount	Pending Amount
Demand	150081964043	37,308	37,308	0
Demand	150082157159	2,52,474	2,52,474	0
Demand	150082157139	37,167	37,167	0
Demand	150082157091	4,727	4,727	0
Demand	150061443982	319	319	0
Demand	40845751213	523	523	0
Demand	41050551112	5,506	5,506	0
_Demand _	41050571112	5,506	5,506	0
Demand	40301260910	536	536	0
Demand	40301210910	44	44	0
Demand	150081964044	61,337	22,515	38,822”

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It is hereby directed that if the petitioner approaches the concerned OHA within two weeks, the objections/appeals shall be decided on their merits and in no manner influenced by the issue of limitation. All rights of the petitioner to urge any aspect, including the limitation, are reserved.

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The writ petition is disposed of in the above terms along with the pending application.

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S. RAVINDRA BHAT, J

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A. K. CHAWLA, J

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JULY 20, 2018 nn

Vishal Petrochemicals v. Commissioner of Trade & Taxes & Anr.

Case brief

What is this about?

What did the court decide?

Vishal Petrochemicals v. Commissioner of Trade & Taxes & Anr.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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