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* IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 19747/2025 & CM APPL. 82464/2025

AJAY ALLOYS PRIVATE LIMITED .....Petitioner

Through: Mr. Arif Ahmed Khan, Adv.

versus

COMMISSIONER OF TRADE AND TAXES &

ORS. .....Respondents

Through: Ms. Vaishali Gupta, Panel Counsel

GNCTD and Ms. Ishita Gupta, Adv.

CORAM:

JUSTICE PRATHIBA M. SINGH

JUSTICE SHAIL JAIN

O R D E R

% 24.12.2025

1. This hearing has been done through hybrid mode.

CM APPL. 82464/2025 (for exemption)

2. Allowed, subject to all just exceptions. Application is disposed of.

W.P.(C) 19747/2025

3. The present petition has been filed by the Petitioner under Article 226

of the Constitution of India,inter alia,seekingissuance of an appropriatewrit

directing the Respondents to issue interest amount of Rs. 30, 85,588/- on the

refund amount of Rs. 47,46,341/- for the period of fourth quarter of 2013-14.

4. The grievance of the Petitioner in this case is that the refund amount of

Rs. 47,46,341/- has been paid to the Petitioner in respect of the fourth quarter

of 2013-2014. However, the interest amount of Rs. 30,85,588/- has not been

paid to the Petitioner.

5. Ld. Counsel for the Respondents submits that certain clarifications are

required from the Petitioner.

This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

The Order is downloaded from the DHC Server on 19/01/2026 at 19:04:57

6. Heard. It is seen that this is the second round of litigation by the

Petitioner. In the earlier round in W.P.(C) 2368/2025 titled ‘Ajay Alloys

Private Limited v. Commissioner of Trade and Taxes & Ors.’ vide order

dated 3^rd April, 2025, it was directed as under:

“2. The present petition is filed under Article 226

of the Constitution of India read with Delhi Value

Added Tax Act, 2004 ('DVAT' Act) seeking release

of refund amount Rs.47,46,341/- along with

interest.

3. The Petitioner, who is registered under the

DVAT is stated to have filed the quarterly return

for thefourthquarter of 2013-14. The said return

was based on self-assessment. According to the

Petitioner, the refund became due in terms of

Section 38(3)(a)(ii) of Delhi Value Added Tax

Act, 2004 on 28^th October, 2014. The Petitioner

submits that the extended period of six years has

also expired on 31^st March,2020 but the refund

has still not been granted.

4. The Court notices that there is no letter or

representation made by the Petitioner seeking

refund during this entire period.

5. The concerned official is present in the Court.

Considering the above circumstances, let the

matter be examined and the order on refund be

passed in accordance with law within a period of

two months.”

7. Therecanbenoreasonwhytheinterestamountisnotgrantedinfavour

of the Petitioner, especially, in view of the statutory requirement under

Section 42(1) of the Delhi Value Added Tax Act, 2004.

This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

The Order is downloaded from the DHC Server on 19/01/2026 at 19:04:57

8. Let the clarifications be provided by the Petitioner to the Department

within two weeks from this order.

9. Thereafter, the refund order shall be passed by 15^th February, 2026. If

thesameisnotpassedbythesaiddate,thePetitionershallbeentitledtohigher

rate of interest and costs.

10. Additionally, the Petitioner is permitted to seek revival of this writ

petition, if the refund order is not passed.

11. At this stage, ld. Counsel for the Respondent submits that hearing

notice has been issued to the Petitioner, however, the Petitioner has failed to

appear before the Department. The Petitioner shall appear before the

Department on 12^th January, 2026 at 11:30 a.m. The concerned officer

mentioned below shall facilitate Petitioner’s appearance before the

Department:

● Name: Vinod Kumar, GSTO, Ward-63

● Mobile No.: 9910022360

● Email ID: ward63zone6@gmail.com

12. The petition is disposed of in these terms. Pendi