TMI Blog2021 (7) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... al justice or of fundamental rights in the impugned order. The Court had merely directed the respondents to decide the claim of the petitioner in accordance with law. Since the Court has not decided the matter on merits, the impugned order cannot be said to be giving effect to the order of this Court. Therefore, objections against the impugned order will not be barred by Section 79(1)(j) of DVAT Act - writ petition is dismissed with liberty to the petitioner to file an appeal/objection. - W.P.(C) 5656/2020 - - - Dated:- 22-7-2021 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE NAVIN CHAWLA Petitioner Through: Mr. Rajesh Jain, Advocate. Respondent Through: Mr. Anuj Aggarwal, Advocate. JUDGMENT MANM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s told to the petitioner by the Special Commissioner. 5. Learned counsel for the petitioner submits that as per Section 39(2) of the DVAT Act, the interest would accrue from the period specified in Section 38(3)(a) of the DVAT Act, albeit the quantum of refund would depend upon the adjudication. Applying the same to the present case, he states that the objections were decided in petitioner s favour on 26th August, 2019 and consequently, the original revised return filed on 10th July, 2015 was confirmed and therefore, the interest would accrue from 11th September, 2015 i.e. when the two months time period for issuing refund expired. In support of his submission, he relies upon the judgment of this Court in IJM Corporation Berhad Ors. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order is infested with egregious legal and jurisdictional defects inasmuch as neither the judgments on the issue of interest were considered nor the provisions of Section 42 of the DVAT Act have been considered in proper perspective. 10. He also states that the impugned order has been passed by the Special Commissioner (Spl. Zone) and the Additional Commissioner has the jurisdiction to hear the objections against the impugned order as per order dated 23rd November, 2020 passed by the respondent. He emphasises that the Additional Commissioner is junior in rank to the Special Commissioner. He submits that the DVAT Act does not contemplate a situation where a junior officer can hear and decide objections against the orders of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred by Section 79(1)(j) of DVAT Act. 14. Consequently, if the petitioner is aggrieved by dismissal of part of its claim, it has to exhaust the statutory remedy available under the DVAT Act by filing an appeal/objections, especially when it is the petitioner s case that it is covered by the previous judgments of this Court. 15. Accordingly, the present writ petition is dismissed with liberty to the petitioner to file an appeal/objection. In the event an appeal/objection is filed within two weeks, the same shall be disposed of on merits by way of reasoned order in accordance with law within eight weeks. It is made clear that this Court has not expressed any opinion on the merits of the controversy. The parties are at liberty to urge al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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