High CourtsDivision Bench(2024) 01 DEL CK 4213

M/s Saffron Art Private Limited vs Commissioner Of Trade And Taxes & Anr.

Delhi High Court · Decided on 10 January 2024

HON’BLE JUDGES
Sanjeev Sachdeva, J · Ravinder Dudeja, J
RESULT
Allowed
CASE NUMBER
W.P.(C) 16743/2023 & CM APPL. 67542/2023

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Judgment

6 paragraphs · 145 words

SANJEEV SACHDEVA, J. (ORAL)

1.

Petitioner seeks a direction to the respondent to issue a refund of Rs. 11,09,895/- for the fourth quarter 2014-15 besides interest thereon.

2.

Learned counsel for the respondent under instructions submits that the application for refund shall be processed expeditiously and same shall be disposed of within a period of two weeks from today.

3.

In view of the above, petition is allowed. The respondents are directed to process the application for refund of the petitioner in accordance with law within two weeks and in case the refund is payable the same shall be paid.

4.

Since the refund pertains to the fourth quarter of 2014-15, petitioner shall also be entitled to statutory interest @ 6% per annum from the date the amount is found to be due and payable.

5.

The petition is disposed of in the above terms.