Disposed

Itd-Itd Cem Jv v. Commissioner of Trade & Taxes

Delhi HC15 Nov 2019W.P.(C)/12018/2019

Case brief

AI extract

What is this about?

The petitioner challenged the Additional Commissioner's order calculating interest on a VAT refund. The Court held the order was appealable under the applicable Act and an efficacious remedy was available. Consequently, the writ petition was disposed of without exercising jurisdiction under Article 226.

What did the court decide?

This writ petition is hereby disposed of; no exercise of powers under Article 226.

Itd-Itd Cem Jv Vs Commissioner of Trade & Taxes — Writ and Judicial Review | Delhi HC (2019)

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$~40

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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Date of Decision: 15^th November, 2019

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- W.P.(C) 12018/2019

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ITD-ITD CEM JV ..... Petitioner

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Through: Mr. Rajesh Jain, Mr. Virag Tiwari & Mr.Ramashish, Advs.

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versus

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COMMISSIONER OF TRADE & TAXES ..... Respondent Through: Mr. Satyakam, ASC (GNCTD) along with Mr. Amit Sharma, L.A.

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CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE C.HARI SHANKAR

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JUDGMENT

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D.N. PATEL, Chief Justice (Oral)

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CM APPL.49211/2019 (Exemption)

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Allowed, subject to all just exceptions.

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Application stands disposed of.

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W.P.(C) 12018/2019

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This writ petition has been preferred challenging the order dated 29^th August, 2019 passed by the Additional Commissioner (at page 25 of the paper book).

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Counsel appearing for the petitioner submitted that the amount of the interest has been wrongly calculated on the VAT refund amount by the respondents. It is also submitted by the counsel appearing for petitioner that

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W.P.(C) 12018/2019 Page 1 of 3

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earlier a writ petition was preferred being W.P.(C) 7842/2018 which was allowed by this Court vide order dated 7^th August, 2019 wherein direction was given to refund the amount under the Delhi Value Added Tax, 2004 (hereinafter referred to as ‘the Act, 2004’) along with the interest under Section 42 of the Act, 2004.

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It is also submitted by the counsel for the petitioner that calculation of the interest has already been given in the order dated 7^th August, 2019 passed in W.P.(C) 7842/2018. This aspect of the matter has not been properly appreciated by the Additional Commissioner and hence the order dated 29^th August, 2019 give by the Additional Commissioner deserves to be quashed and set aside.

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We have also heard the counsel for the respondent who has submitted that the impugned order dated 29^th August, 2019 passed by the Additional Commissioner is an appealable order under Section 42 of the Act, 2004. It is also submitted by the counsel for respondent that there is no direction given by this Court in the judgment and order dated 7^th August, 2019 passed in W.P.(C) 7842/2018 to make the payment of specific amount of interest upon the refund amount. The amount of interest on the refund amount has to be calculated by the respondent as per the provisions of law, especially, under Section 42 of the Act, 2004. A detailed speaking order dated 29^th August, 2019 has been passed by the Additional Commissioner. The interest on the refund amount has already been directed to be paid @6% for the period 02.03.2015 to 20.08.2019 which comes to ₹1,67,98,822/-

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Thus, the dispute raised by the petitioner in this petition about the calculation of the interest is an appealable order under Section 42 of the Act,

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W.P.(C) 12018/2019 Page 2 of 3

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2004 and as an efficacious remedy is available with the petitioner, we do not deem it fit to exercise our powers under Article 226 of the Constitution of India for the prayer made in this writ petition.

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With the aforesaid observation, this writ petition is hereby disposed of.

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CHIEF JUSTICE

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C.HARI SHANKAR, J NOVEMBER 15, 2019 ns

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W.P.(C) 12018/2019 Page 3 of 3

Itd-Itd Cem Jv v. Commissioner of Trade & Taxes

Case brief

What is this about?

What did the court decide?

Itd-Itd Cem Jv v. Commissioner of Trade & Taxes

Case brief

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