Court directs speedy refund processing under Delhi VAT Act, binds respondents to 10-day timeline.

The court issued a notice to the respondents regarding the petitioner's refund under the Delhi Value Added Tax Act, 2004. The respondents assured that the refund with interest would be processed within ten days, which the court accepted and held them bound by. Consequently, the court disposed of the writ petition, directing the respondents to decide on the refund application with interest within the specified timeframe and in accordance with the law. The court also ordered the immediate uploading of the order on the website and forwarding a copy to the petitioner's counsel via email.

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Issues:
Refund of tax amount under Delhi Value Added Tax Act, 2004.

Analysis:
The petitioner filed a writ petition seeking a direction for the refund of Rs. 33,22,891/- with interest, as the respondents had not issued the refund despite finalizing the petitioner's assessments under the Central Sales Tax Act, 1956 up to 30th June, 2017. The petitioner argued that the refund should have been issued within two months from the date of filing the return as per Section 38 of the Delhi Value Added Tax Act, 2004, citing a judgment in Swarn Darshan Impex (P) Ltd. Vs. Commissioner, Value Added Tax and Another, 2010 SCC OnLine Del 4697. The non-issuance of the refund had blocked the petitioner's cash flow since the assessment year 2013-14.

The court issued notice, and the learned counsel for the respondents accepted the notice. The counsel, on instructions, assured that the petitioner's refund along with interest would be processed within ten days. The court accepted this statement and held the respondents bound by it. Consequently, the writ petition was disposed of with a direction to the respondents to decide the petitioner's refund application along with interest within ten days in accordance with the law.

The court ordered the immediate uploading of the order on the website and directed that a copy of the order be forwarded to the petitioner's counsel through e-mail.

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