Delhi HC Orders Expedited Decision on Voltas Limited's VAT Refund of ₹1,79,07,807
Case Overview
Case Name: Voltas Limited Vs Commissioner of Trade And Taxes & Anr. (Delhi High Court)
Court: Delhi High Court
Subject Matter: VAT Refund pertaining to Q1 of Financial Year 2017-18
Background of the Matter
Voltas Limited approached the Delhi High Court by way of a writ petition, seeking a judicial direction compelling the respondent authorities to process and release a VAT refund amounting to ₹1,79,07,807/-, which had remained pending in respect of the first quarter of the financial year 2017-18.
The matter came up before the Court in the context of an alleged inaction on the part of the revenue department in settling the outstanding refund claim of the assessee.
Respondents' Submission
The counsel appearing on behalf of the respondents — the Commissioner of Trade and Taxes & Anr. — raised a preliminary objection regarding the maintainability of the writ petition at this stage. The respondents pointed out that:
- The assessee had approached the High Court directly, without first exhausting the departmental remedy of filing a formal representation before the concerned VAT Officer.
- The step of filing a representation is a standard procedural prerequisite before invoking writ jurisdiction in such refund matters.
- The respondents gave an undertaking before the Court that if the assessee were to submit an appropriate representation before the concerned VAT Officer, the department would duly process the same and pass appropriate orders in accordance with law within two weeks from the date of receipt of such representation.
Court's Observations and Directions
After taking note of the submissions made before it, the Delhi High Court made the following key observations:
In view of the statement made by learned counsel appearing for the Respondents, no further orders are required to be passed in the present petition.