2020 (11) TMI 510

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.... Roy, Ms.Sonia Sharma, Mr.Sohan Lal Sharma & Mr.Mayank Kouts Advocates Respondents: Mr.Dhananjaya Mishra, Advocate JUDGMENT D.N. PATEL, Chief Justice (Oral) The proceedings in the matter have been conducted through video conferencing. CM APPL. 28107/2020 (exemption) Allowed, subject to just exceptions. The application stands disposed of. W.P.(C) 8726/2020 1. This petitio....

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....ed against this petitioner under the Delhi Sales Tax Act, 1975. Initially, the assessment was made on 31st August, 1999 (Annexure P-1 to the memo of this writ petition). 4. Being aggrieved and dissatisfied with the assessment order, an appeal was preferred by this appellant before the Appellate Authority. The appeal was allowed and the matter was remanded in the year 2011 (Annexure P-3 to the m....

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....fter, representations was also made before the Commissioner of State, GST, for refund (Annexure P-6). These refund applications have not been scrutinized and decided by the respondent, and therefore it is submitted by learned counsel for the petitioner that suitable directions be given to concerned respondent-authority to decide the refund application in accordance with law, rules and regulations ....