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2016 (9) TMI 873 - DELHI HIGH COURT

2016 (9) TMI 873 - DELHI HIGH COURT - TMI - Releasing the refund - Delhi Value Added Tax Act, 2004 - petitioner association, association of Tax Legal Practitioners - non-compliance with statutory provisions - individual claim - public interest litigation - Right to Information Act, 2005 - Held 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, it .....

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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. Satyakam, ASC for GNCTD ORDER Ms. G. Rohini, Chief Justice (Oral) 1. "Taxation Bar Association", a registered association of Tax .....

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f the DVAT Act whose refunds have been released after the statutory period provided under the provision of the DVAT Act. C. To grant exemplary damages to all the registered dealers whose refunds have been deliberately, intentionally and without any reason have been delayed in violation of the provisions of the DVAT Act. D. Any other relief/order/direction may also be passed by this Hon'ble Court which this Hon'ble Court deem fit and appropriate in the circumstances of the present case ag .....

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#39;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 .....

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010 dated 03.06.2010 titled M/s Swarn Darshan Impex (P) Ltd. v. Commissioner, Dept. of Trade & Taxes and Anr., the Petitioner association may be permitted to espouse the cause in the interest of the public at large. 5. While drawing the attention of this Court to Sections 38, 39 and 42 of the DVAT Act, it is contended that it is mandatory to make the refund within two months after the date on which the return is furnished or the claim for the refund is made by the dealer. Placing reliance up .....

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