TMI Blog2019 (8) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... sion and up to 31st August, 2019 or the date of actual refund whichever is later. If the refund together with the interest is not credited to the account of the Petitioner on or before 31st August, 2019 the Respondents will pay further cost of ₹ 50,000/- to the Petitioner. Petition disposed off. - W.P.(C) 13399/2018 - - - Dated:- 9-8-2019 - S. MURALIDHAR AND TALWANT SINGH JJ. Petitioner Through: Mr. Varun Nischal and Mr. Arif Ahmed Khan, Advocates. Respondents Through: Mr.Shadan Farasat, Assessee and Ms.Rudrakshi Deo, Advocate. O R D E R 1. On the previous date, the following order was passed:- 3. Learned counsel for the Respondent does not dispute that the suo motu revie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers in a time bound manner. 3. The legal position that the refunds to be made in terms of Section 38 of the Delhi Value Added Tax Act, 2004 (DVAT Act) within the time limit specified in Section 38 (3) thereof not withstanding demands that might be created for other periods other than that for which refund is due and which demands are sought to be raised subsequent to the expiry of the two month period under Section 38 of the DVAT Act, is well settled. The following observations in Swaran Darshan Impex Pvt. Ltd. v. Commissioner Value Added Tax 2010 (31) VST 475 (Del) settles the position: 16. In any event, even if we assume that the said notice was issued by the respondents and that it had been received by the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Taxes Ors.) 5. In that view of the matter, the Court sets aside the impugned review order dated 4th July, 2018 passed by the VATO and directs the Respondents to comply with the earlier order dated 25th September, 2017 passed by this Court in W.P. (C) No. 8597/2017 and issue to the Petitioner refunds for the following tax periods i.e. first quarter 2016-17, second quarter 2016-17, third quarter 2016-17 and fourth quarter 2016-17, together with the statutory interest as per Section 42 of the DVAT Act [and as explained by this Court in IJM Corporation Berhard v. Commissioner of Trade Taxes 2018 (48) GSTR 102 (Del)] not later than 31st August, 2019. 6. It is made clear that the interest should be calculated stri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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