JUDGMENT

Vibhu Bakhru, J.

INTRODUCTION

1. The petitioner has filed the present writ petition, inter alia, praying that the respondent be directed to refund the amount of Rs.54,58,897/-, along with interest with effect from 01.06.2015. The said sum of Rs.54,58,897/- as claimed by the petitioner, relates to the fourth quarter of the Financial Year 2013-14 and was included in the petitioner's claim for refund of Rs.2,64,77,458/-, in its revised return of Value Added Tax for the fourth quarter of the Financial Year 2013-14, furnished on 31.03.2015. The petitioner claims that in terms of Section 42 of the Delhi Value added Tax Act, 2004 (hereafter `the DVAT Act'), it is entitled to interest on the said amount of Rs.54,58,897/- with effect from 01.06.2015, that is, two months after filing the revised return.

FACTUAL CONTEXT

2. The petitioner is a limited company engaged in the business of development of the infrastructural sector and was awarded civil construction works for various projects in Delhi, namely, Mangolpuri DMSW Project, Narela Power Project, DSIIDC Residential Flats Project, Bawana Power Projects, and Najafgarh Drain Project, to name a few.

3. For the purposes of complying