Shilpy International v. Commissioner of Vat & Anr.
Case brief
What is this about?
Shilpy International v. Commissioner of VAT & Anr.; High Court of Delhi; W.P.(C) 13058/2024; W.P.(C) 13093/2024; order dated 23.03.2026; refund under Section 38 of the DVAT Act, 2004; refund claim for year 2017; rejection order dated 31.01.2025 passed after filing of petition; contention that rejection beyond prescribed statutory period raises presumption of validity of refund claim; petitioner declined to challenge rejection order; petitions disposed with liberty to question rejection order; merits not gone into; bench Nitin Wasudeo Sambre and Ajay Digpal JJ.; counsel Vijay Gupta for petitioner, Sumit K. Batra and Priyanka Jindal for respondents.
What did the court decide?
Both petitions disposed of with liberty to the petitioner to question the order dated 31st January 2025 rejecting the refund claim; no adjudication on the merits.