While disposing a petition filed by Taxation Bar Association on Tax refund issue, the Delhi High Court has directed Commissioner of VAT, New Delhi to to look into the issue and take the necessary steps for rectification of the lapses, if any, in implementation of the statutory provisions.
Taxation Bar Association, a registered association of Tax Legal Practitioners dealing with cases pertaining to Value Added Tax (VAT) in Delhi, filed this petition the respondents and its subordinate officials with delegated powers to release the refunds claimed by all the registered dealers under the provision of DVAT Act.
The bench comprising of Chief Justice G Rohini and Justice Jayant Nath observed that, “the petition is liable to be dismissed in limine, having taken into consideration the fact that the cause, which apparently involves public interest, is sought to be espoused by a registered association of legal practitioners dealing with the issue in controversy on behalf of the dealers, we are of the view that the interest of justice would be met if the Respondent No.2/ Commissioner of VAT, New Delhi is directed to look into the issue and take the necessary steps for rectification of the lapses, if any, in implementation of the statutory provisions”.
The Court disposed the writ petition with a direction to the Respondent No.2 to consider the issues raised in this writ petition by treating the same as a representation.
The Court also said that, the Petitioner association is at liberty to make a representation before the Respondent No.2 within two weeks from today furnishing a list of specific instances where the refund is withheld. On receipt of the same, the Respondent No.2, after making the necessary enquiry into the allegations made in the writ petition, shall pass an appropriate order in accordance with law within eight weeks and communicate the same to the Petitioner association.
