2025 (4) TMI 437

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....ent petition has been filed under Article 226 of the Constitution of India seeking refund of the amount of Rs. 25,40,422/- along with interest. The case of the Petitioner is that refund was claimed in terms of the returns filed by it for the first quarter of 2017-18, and as per the Petitioner, the same ought to have been processed within two months in terms of Section 38 (3) (a) (ii) of Delhi Value Added Tax Act, 2004 ('DVAT Act'). Since the refund was not granted, the Petitioner has filed the present petition. 3. Notice was issued in the present petition in 19th April, 2023. 4. According to the Respondent/Department, since April, 2023 when the writ was filed, the Respondent wrote to the Petitioner seeking the correct bank details as ....

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....nt tax period was furnished on 25.07.2017 and two months expired on 25.09.2017 in terms of Section 38(3) of the DVAT Act. However, the return was furnished with the incorrect bank details and same was updated on 07.02.2023 and therefore, in view of the Explanation to Section 42 (1) of the DVAT Act, delay in granting the refund from 25.09.2017 to 07.02.2023 is clearly attributable to the dealer and for the said period, he is also not entitled for the interest. Refund of Rs.25,40,422 has been issued on 08.06.2023 and therefore, dealer is entitled for interest for the period starting from 07.02.2023 up to 08.06.2023. Accordingly, the calculation of interest on refund is detailed hereunder: S.No. Financial Year Refund Amount ....