JUDGMENT

D.N. Patel, CJ. - Proceedings have been conducted through video conferencing.

CM APPL. 36193/2021 (Exemption)

Allowed, subject to all just exceptions.

Application stands disposed of.

W.P.(C) 11707/2021

1. Present writ petition has been preferred seeking the following reliefs:-

"(a) Issue a Writ of declaration or any other Writ, Order or directions directing the respondents to issue the refund of Rs. 25,75,818/- along with interest as petitioner is legally entitled for the same as per the provision of law.

(b) Grant interest @ 6% as per Section 42 of DVAT Act on Refund claimed amount as petitioner has been unjustifiably denied the refund as the Respondent acted in complete violation of statutory provision. The petitioner has right to claim interest under section 42 of the Delhi value Added Tax Act, 2004.

(c) Grant exemplary damages to petitioner as the respondents had acted in malafide and colourable exercise of power in with holding the refunds."

2. We have heard learned counsels appearing on behalf of the parties and looked into the facts and circumstances of the case.

3. By way of the present petition, Petitioner seeks a refund of Rs.25,75,818/- along with interest under Section 42