Delhi High Court
M/S Saffron Art Private Limited vs Commissioner Of Trade And Taxes & Anr. on 10 January, 2024
Author: Sanjeev Sachdeva
Bench: Sanjeev Sachdeva
$~3
* IN THE HIGH COURT OF DELHI AT NEW DELHI
Judgment delivered on: 10.01.2024
+ W.P.(C) 16743/2023 & CM APPL. 67542/2023
M/S SAFFRON ART PRIVATE LIMITED ..... Petitioner
versus
COMMISSIONER OF TRADE AND
TAXES & ANR. ..... Respondents
Advocates who appeared in this case:
For the Petitioner: Mr. Arif Ahmed Khan, Advocate.
For the Respondent: Mr. Rajeev Aggarwal, Additional Standing Counsel
with Ms. Samridhi Vats
CORAM:-
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
HON'BLE MR. JUSTICE RAVINDER DUDEJA
JUDGMENT
SANJEEV SACHDEVA, J. (ORAL)
1. Petitioner seeks a direction to the respondent to issue a refund of Rs. 11,09,895/- for the fourth quarter 2014-15 besides interest thereon.
2. Learned counsel for the respondent under instructions submits
Signature Not Verified W.P.(C) 16743/2023 Page 1 of 2 Digitally Signed By:RASHIM KAPOOR Signing Date:11.01.2024 15:34:26 that the application for refund shall be processed expeditiously and same shall be disposed of within a period of two weeks from today.
3. In view of the above, petition is allowed. The respondents are directed to process the application for refund of the petitioner in accordance with law within two weeks and in case the refund is payable the same shall be paid.
4. Since the refund pertains to the fourth quarter of 2014-15, petitioner shall also be entitled to statutory interest @ 6% per annum from the date the amount is found to be due and payable.
5. The petition is disposed of in the above terms.
SANJEEV SACHDEVA, J
JANUARY 10, 2024 RAVINDER DUDEJA, J
'rs'
Signature Not Verified W.P.(C) 16743/2023 Page 2 of 2
Digitally Signed
By:RASHIM KAPOOR
Signing Date:11.01.2024
15:34:26
