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IN THE HIGH COURT OF DELHI
Manmohan, Navin Chawla, JJ.
Pramod Sanitations - Appellant
Versus
Commissioner of VAT - Respondent
W.P.(C) 5655 of 2020
Decided On : 28-07-2021
Important Points
Subject
Tax Law - VAT
Headnote
(B) Judicial Review - Authority mandated to provide an opportunity of hearing and issue a reasoned decision to the petitioner. (Paras 3-4)
Facts of the case:
The petitioner filed for a refund of VAT along with interest based on refund orders from December 2016. The principal amount was refunded, but the interest claim was contested.
Findings of Court:
The authorized representative of the petitioner must be heard, and a reasoned order must be issued regarding the interest claim.
Issues: Whether the petitioner is entitled to interest on the refunded amount under Section 42, and the necessity for a reasoned order by the Respondents.
Ratio Decidendi: The court emphasized the importance of providing a reasoned order after a hearing, adhering to principles of administrative justice.
Result: Writ petition disposed of with directions to the Respondents.
| Table of Content |
|---|
| 1. petitioner's request for vat refund and interest. (Para 2) |
| 2. counsel's assertion on refunded principal amount. (Para 3) |
| 3. court's instructions for a reasoned order. (Para 4 , 5) |
| 4. disposition of the writ petition. (Para 6 , 7) |
JUDGMENT
Manmohan, J.: (Oral)--The petition has been heard by way of video conferencing.
2. Present writ petition has been filed seeking a direction to the respondents to issue refund of Rs. 6,12,909/- along with interest from the date of filing of returns for first, second and third quarters of the year 2014- 15 in accordance with refund orders dated 05th December, 2016, 14th December, 2016 and 24th December, 2016. Petitioner also prays for grant of interest at the rate of 6% in accordance with Section 42 of Delhi Value Added Tax Act, 2004.
3. Learned counsel for the respondents states that principal amount has already been refunded to the petitioner. He, however, prays that a reasoned order with regard to the claim for interest shall be passed within four weeks after giving an opportunity of hearing to the petitioner.
4. Accordingly, the authorised representative of the petitioner is directed to appear before the Additional VATO Ward No.23 on 17th August, 2021 at 11:00 AM. The adjudicating authority is directed to pass a reasoned order in accordance with law after dealing with the contentions which shall be advanced by the authorized representative of the petitioner. In the event the petitioner is aggrieved by the said decision, it shall be open to the petitioner to file appropriate proceedings in accordance with law.
5. If the reasoned order is not passed within the stipulated time, it shall be open to the petitioner to file appropriate proceedings under the Contempt of Courts Act, 1971.
6. With the aforesaid directions, the present writ petition stands disposed of.
7. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.
