LITHIUM URBAN TECHNOLOGIES PVT. LTD. vs COMMISSIONER OF VALUE ADDED TAX & ANR.

Judgment text excerpt

$~33 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 03rd April, 2025 + W.P.(C) 4925/2023 LITHIUM URBAN TECHNOLOGIES PVT. LTD......Petitioner Through: Mr. Sumit K Batra, Mr. Manish Khurana, Ms. Priyanka Jindal & Mr. Siddhanth Sarwal, Advs. versus COMMISSIONER OF VALUE ADDED TAX & ANR. .....Respondents Through: Mr. K.G. Gopalakrishnan, Ms. Nisha Mohandas, Mr. Kunwar Raj Singh, Advs. with Mr. Vinod Mann, GSTO- Ward 88 & Mr. Poshinder Singh, LA DTT, GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present 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 Signature Not Verified Signed By:DEVANSHU W.P.(C) 4925/2023 Page 1 of 4 JOSHI Signing Date:07.04.2025 18:21:40 details as the earlier bank details which were on record of the Department were incorrect. Upon the proper bank details being furnished the refund was granted on 8th June, 2023. Interest amount is stated to have been paid for the period 7th February, 2023 till 8th June, 2023. 5. However, the Petitioner remains aggrieved by the non-gra