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Judgment
CM No. 714/2020 (exemption)
Exemption allowed, subject to all just exceptions.
The application is disposed of.
W.P.(C)224/2020.
This petition has been preferred for getting the refund of Rs.1,72,20,572/- for the periods running from January, 2010 to March, 2011, for the months of July, 2011, January, 2012, March 2012 and March, 2014 with interest @ 6% under Section 42 of the Delhi Value Added Tax Act.
Learned counsel appearing for the petitioner submitted that suffice it will be for the disposal of this petition, a direction is given to the respondent no.3/ Value Added Tax Officer to decide the claim and refund of the petitioner within the stipulated time in accordance with law.
Having heard counsel for both parties and in the facts and circumstances of this case, we hereby direct the respondent no.3/ Value Added Tax Officer , Ward 80, I.P. Estate, New Delhi to decide the claim and refund of the petitioner in accordance with rules, regulations and Government policies applicable to the facts of the case and also keeping in mind principle of unjust enrichment propounded by the Hon'ble Supreme Court in the judgment titled Mafatlal Industries vs. Union of India, (1997) 5 SCC 536 as early as possible practicably preferably within a period of 12 weeks from the date of receipt of copy of this order of this Court.
With these observations this writ petition is hereby disposed of.