JUDGMENT

[Physical Hearing/Hybrid Hearing (as per request)]

TABLE OF CONTENTS

Preface:

Submissions of the Counsels:

Reasons and Analysis:1/2

Conclusion:

Rajiv Shakdher, J.

Preface:

1. The above-captioned statutory appeal is preferred by the revenue and is directed against the order dated 20.06.2022 passed by the Delhi Value Added Tax Appellate Tribunal, Delhi [hereafter referred to as "Tribunal"]. The Tribunal, via order dated 20.06.2022, ruled in favour of the respondent, i.e., Corsan Corviam Construction SA-Sadbhav Engineering Ltd. JV, [hereafter referred to as "the assessee"]. Thereafter, the assessee was impelled to file the above-captioned writ petition, as the order dated 20.06.2022 was not being implemented by the revenue.

2. The two actions, thus, centre around the issue concerning the assessee's claim for interest on an amount which stands already refunded. The assessee claims interest for the period commencing from the date when two months elapsed [which in turn would commence from the date when the return was filed], and running till the date when the refund was paid. This relief is sought by the assessee in terms of the provisions of Section 38(3)(a)(ii) read with Section 42