M/S N.N. BROTHERS vs COMMISSIONER OF DVAT AND ANR

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 17th September, 2025 W.P.(C) 10930/2024 M/S N.N. BROTHERS .....Petitioner Through: Mr. Wahaj Ahmad Khan and Mr. Monis Khan, Advs. versus COMMISSIONER OF DVAT AND ANR .....Respondents Through: Mr. K.G. Gopalakrishnan, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, seeking payment of interest on the refund amount of Rs.1,30,940/- which has not been allowed in favour of the Petitioner vide the impugned order dated 9th May, 2024 passed by the Office of the GST Officer (Ward-10, Zone- II), Department of Trade & Taxes. 3. The brief background as captured in the counter affidavit by the Department is that, for the years 2015-16 and 2016-17 certain demands were raised and on 27th August, 2021, a DVAT-25A notice was issued to the Petitioner for recovery of pending demand to the tune of Rs.31,96,110/-. Since the Petitioner had not replied to the same, the Department resorted to attachment proceedings of the bank account of the Peti