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

6. Heard. It is seen that this is the se