2026 (9) TMI 1910

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....jeev K. Agarwal, Advs. For the Respondent Through: Mr. Abhinav Sharma & Mr. Ujjwal Jain, Advs. ORDER 1. This writ petition is filed aggrieved of orders dated 13.05.2022 and 08.03.2024. 2. The grievance raised is that the interest is not calculated in terms of Section 42 of the Delhi Value Added Tax Act, 2004 (for short 'the DVAT Act'). 3. The brief facts are that as per the return f....

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....ns aforenoted stand set aside to the extent that it adjusts an amount of Rs. 13,60,14,547/-. The petitioner is held entitled to all consequential reliefs. 22. The respondents shall consequently compute the amounts which would become refundable to the petitioner in light of our observations appearing hereinabove and affect disbursement accordingly. The aforesaid refunds shall be disbursed ....

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....74 of the DVAT Act. 7. Learned counsel for the petitioner submits that the impugned orders were passed by the Additional Commissioner and the appeal is to be heard by the Commissioner. 8. From a reading of Section 74 of the DVAT Act, it is evident that the appeal lies to the Commissioner. 9. At this stage, learned counsel for the petitioner is not pressing this writ petition with liberty ....