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J.B.D Enterprises vs. Sales Tax Officer Class Ii/ Avato, Ward-70, Zone-4 & Anr.

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W.P.(C)/775/2026HC DelhiGSTCNR DLHC01001505202620 January 2026Bench: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE ,HON'BLE MR. JUSTICE AJAY DIGPAUL2 pages
For Petitioner: Mr. Puneet Rai, Mr. Manish Mittal and Mr. Pratham Aggarwal, AdvocatesFor Respondent: Ms. Urvi Mohan, Advocate for R-1 and R-2

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Cause title — parties, addresses and appearances
$~49 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 775/2026 & CM APPL. 3752/2026 J.B.D ENTERPRISES .....Petitioner Through: Mr. Puneet Rai, Mr. Manish Mittal and Mr. Pratham Aggarwal, Advocates. versus SALES TAX OFFICER CLASS II/ AVATO, WARD-70, ZONE-4 & ANR. .....Respondents Through: Ms. Urvi Mohan, Advocate for R-1 and R-2 CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R %

20.01.

2026

1.

Learned counsel for the respondent states that the petitioner shall appear physically before the competent authority on 02nd February 2026, with documents so as to justify his claim for refund.

2.

As far as the aforesaid act of petitioner is concerned, since same is in statutory compliance, the appearance and submissions of petitioners are without prejudice to his rights to claim interest on the amount which otherwise, according to him, he is entitled for refund under the provisions of Section 54 of the Central Goods and Services Tax Act, 2017. 3. Once the petitioner appears before the respondents, we expect the respondents to conclude the proceedings and pass appropriate orders within a period of four weeks thereafter including that on the issue of entitlement of This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 23/01/2026 at 12:53:34

the petitioner to the interest, provided, it is held that he is entitled for refund of tax.

4.

We further direct that reasoned order be communicated to the petitioner within a period of two weeks thereafter.

5.

We make it clear that we have not appreciated the merits of the matter and in case if the order is adverse to the interest of the petitioner, the petitioner would be at liberty to approach this Court afresh.

6.

With the above observations, the present petition stands disposed of.

7.

Pending application, if any, also stand disposed of accordingly. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J JANUARY 20, 2026/ay/ss This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 23/01/2026 at 12:53:34

Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.