JUDGMENT

Yashwant Varma, J. The present writ petition had been originally preferred seeking the issuance of a direction commanding the respondents to process a refund application dated 24 August 2020 and give effect to a claim for refund of Rs.6,62,74,405/- in terms of Section 38 along with interest in terms of Section 42 of the Delhi Value Added Tax Act, 2004 [DVAT Act].

2. From the record, it would appear that when the matter was taken up on 22 April 2022, the petitioner had agreed to the opening of a bank account in Delhi to facilitate the refund being duly processed and affected. It was in the aforesaid light that the Court framed a direction calling upon the respondents to process the refund claim within a period of two weeks. However, and by the time the matter was taken up next, the respondents had proceeded to pass an order dated 31 May 2022 negating the claim for refund as raised by the petitioner. On the passing of the aforesaid order, the petitioner amended its writ petition questioning the validity of the aforenoted order in addition to the reliefs originally sought.

3. The claim for refund is principally based on the assertion of the petitioner that its application of