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* IN THE HIGH COURT OF DELHI AT NEW DELHI
Date of Decision: 13th November, 2019
+ W.P.(C) 11892/2019
THE HOT PLATE CENTRE ..... Petitioner
Through: Mr. Arif Ahmed Khan & Mr. Kartik
Dabas, Advs.
versus
THE COMMISSIONER TRADE AND TAXES, AND ORS.
..... Respondents
Through: Mr.Dhananjaya Mishra, Adv.
CORAM:
HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE C.HARI SHANKAR
JUDGMENT
D.N. PATEL, CHIEF JUSTICE (ORAL)
C.M.No.48734/2019 (exemption)
Allowed, subject to all just exceptions.
The application stands disposed of.
W.P.(C). 11892/2019
1. Counsel appearing for the petitioner submits that suffice it will be for
disposal of this writ petition if a suitable direction is given to the respondents
to decide the application of this petitioner for refund of Rs.5,52,477/- for
first and third quarter of the financial year 2016-2017 and first quarter of the
financial year 2017-2018.
2. In view of the aforesaid submissions, we hereby direct the respondents
W.P.(C) 11892/2019 Page 1 of 2
to decide the representation or claim of this petitioner for refund of the
aforesaid amount under the Delhi Value Added Tax Act, 2004 as early as
possible and practicable in accordance with law, rules, regulations,
Government policy including principles of unjust enrichment as
propounded by Hon'ble Supreme Court in Union of India vs. Mafatlal
Industries Ltd. reported in 1997 89 ELT 247 (SC) and on the basis of
evidences available on record.
3. With the aforesaid observations, this writ petition stands disposed of.
CHIEF JUSTICE
C.HARI SHANKAR, J
NOVEMBER 13, 2019
ns
W.P.(C) 11892/2019 Page 2 of 2
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