M/S Robust Technologies Inc. vs. Commissioner Trade & Taxes & Anr.

W.P.(C)/8965/2018HC DelhiGSTCNR DLHC01237998201822 May 2019Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE I.S.MEHTA6 pages

For Respondent: Mr.Anuj Aggarwal, ASC, GNCTD with Mr.G.C.Shyamsundar, Advocate

AI SummaryAllowed

Held

The High Court set aside the 'Zero Demand' orders and the fresh demands created by the respondents. The Court directed the respondents to issue the refund amounts with interest to the petitioner.

Facts

The petitioner sought refunds for various periods under the DVAT Act and CST Act. The department denied refunds, citing 'Zero Demand' orders and adjustments against newly created demands, which the petitioner argued were unsustainable.

Key Issues

Whether 'Zero Demand' orders can be used to deny legitimate refunds and if demands created under Section 9(2)(g) of the DVAT Act are sustainable without proper verification of bonafide transactions.

Sections Cited

Section 74, Section 9 (2) (g), Section 42

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Heard together (2 matters)

W.P.(C) 8851/2018

W.P.(C) 8965/2018

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances

© $-20 & 21 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8851/2018 M/S ROBUST TECHNOLOGIES INC. Petitioner Thj-QUgh: Mr.Arif Ahmed Khan, Mr.Vamn Nischal and Mr.Manoj Kumar Sharma, Advocates. versus COMMISSIONER TRADE & TAXES, & ANR. ..... Respondents Through: Mr.Anuj Aggarwal, ASC, GNCTD with Mr.G.C.Shyamsundar, Advocate + W.P.(C) 8965/2018 M/S ROBUST TECHNOLOGIES INC. Petitioner Through: hir.Arif Ahmed Khan, Mr.Varun Nischal and Mr.Manoj Kumar Sharma, Advocates. versus COMMISSIONER TRADE & TAXES & ANR. Respondents Through: Mr.Anuj Aggarwal, ASC, GNCTD with Mi-.G.C.Shyamsundar, Advocate COR/IM: .HJSTICE S.MURAIJDHAR ,IUSTICE I.SMEHTA

O R D E R o/o 22.05.2019' rM APW,. :^4()2n/20l8 in W.P.fg 8851/201S A riVI APPL. 34474/2018 in W.P.(C) 8965/2018 (exemptionj

Exemption allowed, subject to ah just exceptions. mP. (CJ SSS1/20J 8 & W. P. (C) 8965/201S ^ ^ W.P.(C) 8851/2018 & CM APPL. 34021/?ni«-mi^|?^yTQXTc; W.i'.ic) 8965/2n,8 ^ CM APPT .....nnJc

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