JUDGMENT

Vibhu Bakhru, J. (Oral)--The petitioner has filed the present petition, inter alia, praying for the direction to be issued to the respondent to refund an amount of Rs.59,56,772/-, which the petitioner claims is due for the fourth quarter of the year 2013-14. The petitioner further claims that he is entitled to interest on the said amount which has been outstanding since several years.

2. The petitioner had filed a return claiming a refund of the sum of Rs.59,59,499/- for the fourth quarter of the year 2013-14 on 09.05.2014. Thereafter, it filed a revised return on 15.01.2015 reducing its claim of refund to Rs.59,56,772/-. The petitioner's return was not processed immediately.

3. However, on 19.10.2015, the concerned Value Added Tax Officer (VATO) issued a notice under Section 59(2) of the Delhi Value Added Tax Act, 2004 (DVAT Act).

4. Thereafter, default assessment was framed on 31.03.2018 and a demand for the fourth quarter of the year 2013-14 was framed raising a demand of Rs.34,582/-. A notice was issued for the aforesaid amount.

5. The petitioner claims that the liability for the said amount was assessed on account of some difference in the output tax liability and