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2016 (9) TMI 873

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..... take the necessary steps for rectification of the lapses, if any, in implementation of the statutory provisions. Direction to the Commissioner of VAT, New Delhi to consider the issues raised in this writ petition by treating the same as a representation. The Petitioner association is at liberty to make a representation before the Commissioner of VAT, New Delhi within two weeks furnishing a list of specific instances where the refund is withheld - petition disposed off - decided in favor of petitioner. - W. P. (C) 5263/2016 - - - Dated:- 16-9-2016 - Ms. G. Rohini, CJ And Jayant Nath, JJ. For the Petitioner : Mr.Vasdev Lalwani along with Ms.Neera Gupta, Mr.Vinod Gautam and Mr.Mukul Gautam, Advs For the Respondents : Mr. Satya .....

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..... rving as under: 2. Apparently, the petitioner seeks to raise the issue relating to alleged failure on the part of the respondents in releasing the 'refund' to the registered dealers under the provisions of the Delhi Value Added Tax Act, 2004. It may be true that the petitioner is complaining about the non-compliance with the statutory provisions, however, we are of the view that the 'refund' under the provisions of the Act being an individual claim, it is for the aggrieved person, if any, to seek redressal of his grievance. hence, in our considered opinion, the issue sought to be raised deserves no consideration in a public interest litigation. 4. Though the present petition has been filed with the very same averme .....

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..... that the refunds to various dealers are due for the tax period from 01.04.2011 to 31.03.2015, the information furnished by the Value Added Tax officers of Ward No.8, Ward No.10, Ward No.11, Ward No.13 and Ward No.14 under the Right to Information Act, 2005 has been annexed to the writ petition. 7. Though it is contended by the learned ASC for GNCTD appearing for the Respondents that in the light of the earlier order passed by us in W.P.(C) No.4886/2015, the petition is liable to be dismissed in limine, having taken into consideration the fact that the cause, which apparently involves public interest, is sought to be espoused by a registered association of legal practitioners dealing with the issue in controversy on behalf of the dealers, .....

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