Disposed¶16

International Commercial Co. v. Commissioner of Vat and Anr.

Delhi HC23 Mar 2026W.P.(C)/9222/2024

Case brief

AI extract

What is this about?

DVAT Act 2004 Section 38 refund; year 2017 claim; refund rejection order dated 06.03.2025 passed after filing and left unchallenged; counsel's contention on rejection beyond prescribed statutory period raising presumption of validity not adjudicated; petition disposed with liberty to challenge rejection order; merits expressly not gone into; Delhi High Court; Nitin Wasudeo Sambre and Ajay Digpaul, JJ.; W.P.(C) 9222/2024.

What did the court decide?

Liberty to the petitioner to question the order dated 6th March 2025 rejecting the refund claim. ¶16

International Commercial Co. Vs Commissioner of Vat and Anr. — Delhi HC (2026) — LawSathi Research

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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) 9222/2024

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INTERNATIONAL COMMERCIAL CO .....Petitioner

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Through: Mr. Vijay Gupta, Adv.

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versus

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COMMISSIONER OF VAT AND ANR .....Respondents Through: Appearance not given CORAM:

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HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

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O R D E R % 23.03.2026

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The request of the petitioner for refund under Section 38 of the DVAT Act, 2004 pertains to the year 2017.

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The request for refund appears to have been rejected vide order dated 6^th March 2025, which was passed subsequent to filing of the present petition.

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The learned counsel for the petitioner has raised a contention that the order rejecting the refund could not have been passed beyond the prescribed statutory period, and that, in such an eventuality, a presumption arises in law that the refund claim is valid and ought to be granted.

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When queried as to whether the petitioner intends to question the legality of order dated 6^th March 2025, which, in our opinion, constitutes impediment in the claim of the petitioner being considered on merit, the learned counsel suggests that he has no intention to do so.

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/03/2026 at 13:15:29

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In that view of the matter, since the order dated 6^th March 2025 rejecting the refund claim has not been challenged in the present proceedings, we deem it appropriate to dispose of the present petition with liberty to the petitioner to question the order dated 6^th March 2025.

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Needless to clarify that we have not gone into the merits of the matter.

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NITIN WASUDEO SAMBRE, J

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AJAY DIGPAUL, J

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MARCH 23, 2026 /ar/dd

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This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/03/2026 at 13:15:29

International Commercial Co. v. Commissioner of Vat and Anr.

Case brief

What is this about?

What did the court decide?

International Commercial Co. v. Commissioner of Vat and Anr.

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

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