HOT PLATE CENTRE Vs. COMMISSIONER TRADE & TAXES

JUDGEMENT

(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 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 v. 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.