$~37
*      IN THE HIGH COURT OF DELHI AT NEW DELHI
                                         Date of Decision: 30th October, 2019
+      W.P.(C) 11469/2019
       M/S ONE UP TRADE NET WORKS PVT LTD ..... Petitioner
                     Through: Mr. Rakesh Kumar, Adv.

                          versus

       COMMISSIONER OF DELHI VALUE ADDED TAX
       DEPARTMENT OF TRADE & TAXES            ..... Respondent
                   Through: Mr. Satyakam, ASC with Mr. J.P.
                   Bhatia, VATO Department (GNCTD)

       CORAM:
       HON'BLE THE CHIEF JUSTICE
       HON'BLE MR. JUSTICE C.HARI SHANKAR
                                    JUDGMENT
D.N. PATEL, Chief Justice (Oral)

CM APPL. 47165/2019 (Exemption)
       Allowed, subject to all just exceptions.
       Application stands disposed of.

W.P.(C) 11469/2019
1.     Counsel appearing for the petitioner submitted that the present writ
petition has been filed seeking refund of Rs.74,32,421/- alongwith interest
under Delhi Value Added Tax Act, 2004 for the fourth quarter, i.e. 1st
January 2014 to 31st March, 2014 on the ground that the input tax credit is
more than output tax credit.       Learned counsel for the petitioner further
submitted that an application for refund had already been preferred on 6th
August, 2019 which is pending with the respondent and hence, let a suitable






W.P.(C) 11469/2019                                                  Page 1 of 2
direction be given to the respondent to decide the claim of this petitioner
with interest in accordance with law after giving an adequate opportunity of
being heard to this petitioner.

2.     Having heard the counsel for the parties and looking to the facts and
circumstances of the case, we direct the concerned respondent authority to
decide the claims of the petitioner for refund with interest in accordance with
law, rules, regulations, Government policy and keeping in mind the
evidences on record, as early as possible and practicable preferably within a
period of eight weeks from today.






3.     With this observation, this writ petition is hereby disposed of.



                                                            CHIEF JUSTICE



                                                      C.HARI SHANKAR, J

OCTOBER 30, 2019
ns




W.P.(C) 11469/2019                                                    Page 2 of 2