TMI Blog2019 (1) TMI 811X X X X Extracts X X X X X X X X Extracts X X X X ..... d that:- The Court is of the opinion that the principles spelt out in Suvidhe [1996 (8) TMI 521 - SUPREME COURT], as applied in MRF [2018 (8) TMI 995 - DELHI HIGH COURT], squarely apply to the present case - The respondents are hereby directed to ascertain and calculate the amounts which the petitioner is entitled to along with interest, as applicable under the Delhi VAT Act, from the date of deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for hearing of its appeal on merits. The appeal was allowed and the assessment periods in question were remitted for reconsideration in a fresh assessment by the OHA/FAA. The petitioner contends that in these circumstances, the respondent Delhi VAT authorities cannot be allowed to retain the amounts deposited as a condition for hearing of the appeal as they do not fulfil the description of tax in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Suvidhe (supra) and NELCO (supra), as applied in MRF (supra), squarely apply to the present case. The respondents are hereby directed to ascertain and calculate the amounts which the petitioner is entitled to along with interest, as applicable under the Delhi VAT Act, from the date of decision of the OHA/FAA and refund these amounts to the petitioner, within eight weeks from today. The w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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