w w w . L a w y e r S e r v i c e s . i n



M/s. Mega Media Solutions v/s Commissioner Trade & Taxes & Another


Company & Directors' Information:- MEGA CORPORATION LIMITED [Active] CIN = L65100DL1985PLC092375

Company & Directors' Information:- MEGA CORPORATION LIMITED [Active] CIN = L01120DL1985PLC092375

Company & Directors' Information:- B K MEDIA PRIVATE LIMITED [Active] CIN = U51909MH2003PTC266323

Company & Directors' Information:- E 2 E SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200DL2000PTC107313

Company & Directors' Information:- E-SOLUTIONS PRIVATE LIMITED [Active] CIN = U30007TN1999PTC043325

Company & Directors' Information:- L AND C MEDIA PRIVATE LIMITED [Active] CIN = U92130TN2008PTC066197

Company & Directors' Information:- D S R SOLUTIONS LIMITED [Active] CIN = U72200TG1999PLC032008

Company & Directors' Information:- M C MEDIA PRIVATE LIMITED [Strike Off] CIN = U92130MH1996PTC098640

Company & Directors' Information:- J. K. SOLUTIONS PRIVATE LIMITED [Active] CIN = U74999MH2014PTC257168

Company & Directors' Information:- E-3 SOLUTIONS INDIA PRIVATE LIMITED [Active] CIN = U74910DL1998PTC096512

Company & Directors' Information:- I TRADE LIMITED [Active] CIN = U67120TN1999PLC043813

Company & Directors' Information:- TRADE INDIA LTD [Active] CIN = U51909PB1982PLC004822

Company & Directors' Information:- V A SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200TG2006PTC049266

Company & Directors' Information:- D P SOLUTIONS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U22221DL2000PTC107837

Company & Directors' Information:- N Q SOLUTIONS INDIA PRIVATE LIMITED [Active] CIN = U51909OR2009PTC011136

Company & Directors' Information:- MEGA (INDIA) LTD [Amalgamated] CIN = U01132WB1982PLC035473

Company & Directors' Information:- I. S. SOLUTIONS PRIVATE LIMITED [Active] CIN = U30007TG1997PTC028047

Company & Directors' Information:- L T SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72200TG2000PTC033248

Company & Directors' Information:- R P TRADE PRIVATE LIMITED [Active] CIN = U51909AS1999PTC005646

Company & Directors' Information:- L D SOLUTIONS PRIVATE LIMITED [Active] CIN = U51109DL2015PTC286921

Company & Directors' Information:- A S SOLUTIONS PRIVATE LIMITED [Active] CIN = U74140DL2010PTC202208

Company & Directors' Information:- I S P SOLUTIONS INDIA PRIVATE LIMITED [Active] CIN = U72200TZ2001PTC009755

Company & Directors' Information:- S P E-SOLUTIONS PRIVATE LIMITED [Active] CIN = U72300DL2006PTC155569

Company & Directors' Information:- A R TRADE IN PRIVATE LIMITED [Active] CIN = U51909AS1999PTC005710

Company & Directors' Information:- S 3 M TRADE PRIVATE LIMITED [Active] CIN = U74900WB2013PTC193812

Company & Directors' Information:- N S MEDIA SOLUTIONS PRIVATE LIMITED [Active] CIN = U74999DL2015PTC282069

Company & Directors' Information:- T X G SOLUTIONS PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U72200DL2006PTC150671

Company & Directors' Information:- MEGA E-SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200WB2012PTC175302

Company & Directors' Information:- H D SOLUTIONS PRIVATE LIMITED [Active] CIN = U72900DL2009PTC194392

Company & Directors' Information:- H & K SOLUTIONS PRIVATE LIMITED [Active] CIN = U63040GJ2009PTC059027

Company & Directors' Information:- F A S T SOLUTIONS (INDIA) PRIVATE LIMITED [Active] CIN = U22100MH1989PTC052935

Company & Directors' Information:- N AND S SOLUTIONS PRIVATE LIMITED [Active] CIN = U74210KA1999PTC025555

Company & Directors' Information:- U-TO SOLUTIONS (INDIA) PRIVATE LIMITED [Active] CIN = U72100MH2000PTC130052

Company & Directors' Information:- Z D SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900TN2007PTC062584

Company & Directors' Information:- O AND M SOLUTIONS PRIVATE LIMITED [Active] CIN = U74210OR2005PTC008166

Company & Directors' Information:- R P A S SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200TG2008PTC057538

Company & Directors' Information:- K P R MEDIA PRIVATE LIMITED [Active] CIN = U74900TG2015PTC099363

Company & Directors' Information:- G L F SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U67190KL2013PTC035455

Company & Directors' Information:- S P SOLUTIONS PRIVATE LIMITED [Amalgamated] CIN = U72200DL2011PTC213318

Company & Directors' Information:- S. S. G. SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200TG1996PTC023719

Company & Directors' Information:- D L MEDIA PRIVATE LIMITED [Active] CIN = U64204GJ2009PTC056328

Company & Directors' Information:- I T SOLUTIONS INDIA PRIVATE LIMITED [Active] CIN = U72200DL1996PTC076426

Company & Directors' Information:- K B SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74140PB2011PTC035055

Company & Directors' Information:- MEDIA 6 (INDIA) PRIVATE LIMITED [Active] CIN = U22211TG2010PTC069036

Company & Directors' Information:- V L MEDIA PRIVATE LIMITED [Active] CIN = U22222UP2015PTC070065

Company & Directors' Information:- R H MEDIA PRIVATE LIMITED [Active] CIN = U92412WB2014PTC203077

Company & Directors' Information:- D A MEDIA PRIVATE LIMITED [Strike Off] CIN = U22110DL2001PTC111926

Company & Directors' Information:- H A SOLUTIONS (INDIA) PRIVATE LIMITED [Active] CIN = U72900DL2000PTC104116

Company & Directors' Information:- V. J. L. SOLUTIONS PRIVATE LIMITED [Active] CIN = U74999UP2018PTC109127

Company & Directors' Information:- 1 TO 5 SOLUTIONS PRIVATE LIMITED [Not available for efiling] CIN = U74999AS2020PTC020427

Company & Directors' Information:- C AND C SOLUTIONS (INDIA) LIMITED [Strike Off] CIN = U93000PY1995PLC001144

Company & Directors' Information:- AMP SOLUTIONS LIMITED [Active] CIN = U80302CH2001PLC024420

Company & Directors' Information:- D V M SOLUTIONS LIMITED [Converted to LLP] CIN = U74140DL1999PLC102362

Company & Directors' Information:- G & G MEDIA PRIVATE LIMITED [Active] CIN = U74900PN2013PTC149237

Company & Directors' Information:- T S SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200UP2000PTC025406

Company & Directors' Information:- H R MEDIA LIMITED [Strike Off] CIN = U74300DL2005PLC143323

Company & Directors' Information:- J. M. MEDIA LIMITED [Active] CIN = U74999DL2012PLC231621

Company & Directors' Information:- 4 M TRADE SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U52390KA2010PTC052989

Company & Directors' Information:- R R SOLUTIONS PRIVATE LIMITED [Active] CIN = U45309BR2008PTC013387

Company & Directors' Information:- B A SOLUTIONS INDIA PRIVATE LIMITED [Active] CIN = U74999DL2006PTC155492

Company & Directors' Information:- N MEDIA PRIVATE LIMITED [Active] CIN = U92100TN2008PTC067723

Company & Directors' Information:- C A AND S SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200AP2000PTC034546

Company & Directors' Information:- G S MEDIA PRIVATE LIMITED [Strike Off] CIN = U74300OR2007PTC009586

Company & Directors' Information:- R A SOLUTIONS PRIVATE LIMITED [Active] CIN = U51101MH2013PTC249132

Company & Directors' Information:- R T W SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200MH2004PTC145773

Company & Directors' Information:- TRADE SOLUTIONS INDIA PRIVATE LIMITED [Strike Off] CIN = U67190MH2004PTC148244

Company & Directors' Information:- I E MEDIA PRIVATE LIMITED [Active] CIN = U74999MH1993PTC075096

Company & Directors' Information:- A E T SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72200TG2004PTC036640

Company & Directors' Information:- K N P SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72300TG2011PTC076036

Company & Directors' Information:- J B MEDIA PRIVATE LIMITED [Active] CIN = U74300TG2010PTC071519

Company & Directors' Information:- U MEDIA SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U92100TN2009PTC070895

Company & Directors' Information:- L K MEDIA PRIVATE LIMITED [Strike Off] CIN = U22222UP2013PTC056644

Company & Directors' Information:- I SOLUTIONS(INDIA) PRIVATE LIMITED [Strike Off] CIN = U72900TN2004PTC052692

Company & Directors' Information:- R V I T SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72200DL2005PTC137434

Company & Directors' Information:- C TRADE (INDIA) PRIVATE LIMITED [Active] CIN = U74900KA2008PTC045372

Company & Directors' Information:- R M T SOLUTIONS INDIA PRIVATE LIMITED [Strike Off] CIN = U74210KA2011PTC056861

Company & Directors' Information:- MEDIA INDIA LIMITED [Strike Off] CIN = U74300BR1993PLC005422

Company & Directors' Information:- MEGA SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900DL2000PTC105142

Company & Directors' Information:- R G MEDIA PRIVATE LIMITED [Strike Off] CIN = U74999TG1994PTC018512

Company & Directors' Information:- E M C SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72200KA1996PTC020112

Company & Directors' Information:- R I SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U52392WB1999PTC088640

Company & Directors' Information:- L S SOLUTIONS PRIVATE LIMITED [Active] CIN = U67190DL2020PTC371664

Company & Directors' Information:- D. K. MEDIA PRIVATE LIMITED [Strike Off] CIN = U74900WB2012PTC187736

Company & Directors' Information:- MEGA MEDIA PVT LTD [Strike Off] CIN = U92200WB1988PTC044707

Company & Directors' Information:- 9 I SOLUTIONS PVT LTD [Strike Off] CIN = U72200TG2005PTC048565

Company & Directors' Information:- S G SOLUTIONS PRIVATE LIMITED [Active] CIN = U74999BR2008PTC013392

Company & Directors' Information:- K P N SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74900KA2011PTC057705

Company & Directors' Information:- V N SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74900DL2009PTC195421

Company & Directors' Information:- U S MEDIA PRIVATE LIMITED [Strike Off] CIN = U74300DL1998PTC091530

Company & Directors' Information:- R. K. SOLUTIONS PRIVATE LIMITED [Active] CIN = U74140DL2007PTC161367

Company & Directors' Information:- J K B SOLUTIONS INDIA PRIVATE LIMITED [Strike Off] CIN = U74900DL2015PTC284162

Company & Directors' Information:- S R SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200HR2000PTC055629

Company & Directors' Information:- B E SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200KA2005PTC037127

Company & Directors' Information:- G R K SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900TG2002PTC039029

Company & Directors' Information:- G N SOLUTIONS PRIVATE LIMITED [Active] CIN = U65993PN2008PTC132031

Company & Directors' Information:- J .S .SOLUTIONS PRIVATE LIMITED [Active] CIN = U72900PB2007PTC030855

Company & Directors' Information:- I-W TRADE PRIVATE LIMITED [Strike Off] CIN = U93030MH2012PTC233832

Company & Directors' Information:- U M TRADE PRIVATE LIMITED [Active] CIN = U67190MH2011PTC224523

Company & Directors' Information:- SOLUTIONS @ PANORAMA TRAVEL PRIVATE LIMITED [Strike Off] CIN = U63040MH2010PTC199347

Company & Directors' Information:- S J TRADE SOLUTIONS PRIVATE LIMITED [Active] CIN = U74900MH2010PTC207584

Company & Directors' Information:- S & O MEDIA PRIVATE LIMITED [Active] CIN = U22190MH2010PTC211481

Company & Directors' Information:- N W MEDIA PRIVATE LIMITED [Active] CIN = U22219MH2008PTC178081

Company & Directors' Information:- I 2 TRADE SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74999MH2003PTC139465

Company & Directors' Information:- A.N.D SOLUTIONS PRIVATE LIMITED [Active] CIN = U74999MH2013PTC244625

Company & Directors' Information:- V & M SOLUTIONS PRIVATE LIMITED [Active] CIN = U74999PN2014PTC150848

Company & Directors' Information:- K & V MEDIA PRIVATE LIMITED [Strike Off] CIN = U74300MH2008PTC188833

Company & Directors' Information:- G K SOLUTIONS PRIVATE LIMITED [Active] CIN = U72900MH2004PTC149891

Company & Directors' Information:- G K A SOLUTIONS PRIVATE LIMITED [Active] CIN = U72900MH2004PTC150210

Company & Directors' Information:- G S R MEDIA SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U93090TG2015PTC100977

Company & Directors' Information:- H. R. SOLUTIONS INDIA PRIVATE LIMITED [Strike Off] CIN = U74120TG2012PTC081581

Company & Directors' Information:- V T MEDIA AND SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200TG2016PTC103614

Company & Directors' Information:- K 4 MEDIA PRIVATE LIMITED [Strike Off] CIN = U74900TG2013PTC091049

Company & Directors' Information:- A B R K MEDIA SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U92100TG2011PTC077161

Company & Directors' Information:- S A E-SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200WB2012PTC181964

Company & Directors' Information:- K. S. E-SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74999WB2012PTC185025

Company & Directors' Information:- O S SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U93000JK2012PTC003733

Company & Directors' Information:- B AND P SOLUTIONS PRIVATE LIMITED [Active] CIN = U24100CH2015PTC035482

Company & Directors' Information:- A T SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900CH2009PTC031621

Company & Directors' Information:- R AND D SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U52392CH2010PTC032232

Company & Directors' Information:- A TO Z MEDIA SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U22110DL2001PTC112428

Company & Directors' Information:- G S L SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72300DL2007PTC164747

Company & Directors' Information:- F K SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900DL2008PTC186101

Company & Directors' Information:- K. P. MEDIA PRIVATE LIMITED [Active] CIN = U72900DL2016PTC300245

Company & Directors' Information:- B. R. SOLUTIONS PRIVATE LIMITED [Active] CIN = U74140DL2002PTC116699

Company & Directors' Information:- G. M. S E-SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74140DL2012PTC235662

Company & Directors' Information:- A N S SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74140DL2012PTC245060

Company & Directors' Information:- S & T SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74140DL2013PTC247089

Company & Directors' Information:- M A SOLUTIONS PRIVATE LIMITED [Active] CIN = U74140DL2014PTC265618

Company & Directors' Information:- S A N SOLUTIONS PRIVATE LIMITED [Active] CIN = U74999DL2002PTC117534

Company & Directors' Information:- I G SOLUTIONS PRIVATE LIMITED [Active] CIN = U70109DL2012PTC244223

Company & Directors' Information:- S N R SOLUTIONS PRIVATE LIMITED [Active] CIN = U72100DL2011PTC216142

Company & Directors' Information:- P G I T SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200DL2005PTC139469

Company & Directors' Information:- H R SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74899DL1995PTC073143

Company & Directors' Information:- A 2 Z SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74899DL2001PTC109658

Company & Directors' Information:- A P D SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74900DL2013PTC249969

Company & Directors' Information:- V R A A P SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74950DL2014PTC271337

Company & Directors' Information:- S & N MEDIA PRIVATE LIMITED [Strike Off] CIN = U74900BR2013PTC020667

Company & Directors' Information:- MEDIA-N-SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74300MP2003PTC015693

Company & Directors' Information:- H A E MEDIA PRIVATE LIMITED [Active] CIN = U74999HR2011PTC042765

Company & Directors' Information:- R - N - A E - SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74900KA2008PTC045680

Company & Directors' Information:- V SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72200KA2010PTC052832

Company & Directors' Information:- N R L SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900KA2013PTC069148

Company & Directors' Information:- R P MEDIA PRIVATE LIMITED [Strike Off] CIN = U92130KA2013PTC071267

Company & Directors' Information:- I P R MEDIA SOLUTIONS PRIVATE LIMITED [Active] CIN = U93000KA2014PTC073235

Company & Directors' Information:- S V SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74140GJ2007PTC051390

Company & Directors' Information:- D P M TRADE PRIVATE LIMITED [Strike Off] CIN = U28112MP2004PTC016527

Company & Directors' Information:- 7 R MEDIA PRIVATE LIMITED [Active] CIN = U74999GJ2020PTC114603

Company & Directors' Information:- M AND M MEDIA PRIVATE LIMITED [Strike Off] CIN = U74300DL2000PTC103350

Company & Directors' Information:- K MEDIA PVT. LTD. [Strike Off] CIN = U01222WB1991PTC053599

Company & Directors' Information:- A & A SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72200PN2008PTC131887

Company & Directors' Information:- L N L MEDIA SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U22300MH2007PTC173705

Company & Directors' Information:- T N B SOLUTIONS PRIVATE LIMITED [Active] CIN = U72900MH2007GAT171606

Company & Directors' Information:- E-MEDIA SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900TN2001PTC048113

Company & Directors' Information:- H F SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72300DL2007PTC168577

Company & Directors' Information:- K V M SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900DL2008PTC180136

Company & Directors' Information:- MEDIA SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U22219MP2008PTC020895

Company & Directors' Information:- A R C O N SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72200KL2007PTC020421

Company & Directors' Information:- T & T SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900GJ2007PTC051103

    W.P.(C). No. 9282 of 2017

    Decided On, 17 July 2019

    At, High Court of Delhi

    By, THE HONOURABLE DR. JUSTICE S. MURALIDHAR & THE HONOURABLE MR. JUSTICE TALWANT SINGH

    For the Petitioner: Varun Nischal, Arif Ahmed Khan, Gaumi Grover, Manoj Kumar, Advocates. For the Respondents: Satyakam, ASC.



Judgment Text

Dr. S. Muralidhar, J.

1. This is yet another case where the Respondents are seeking to avoid granting refund to the Petitioner on the basis of ‘zero demand orders’

2. The practice of passing ‘zero demand’ orders to deny refunds was frowned upon by this Court even earlier. Illustratively, reference may be made to the orders dated 21st November, 2016 in W.P.(C) No.9252/2016 (Aesthetic Packaging v. Commissioner of VAT) and 6th August, 2018 in W.P.(C) No.1563/2018 (M/s Arora Enterprises v. Commissioner, Trade & Taxes). Yet, the practice has not stopped.

3. This petition itself has a chequered history. The Petitioner is a proprietorship registered under the Delhi Value Added Tax Act, 2004 (‘DVAT Act’) as well as the Central Sales Tax Act, 1957 (‘CST Act’). The Court is informed that the Petitioner has since sought cancellation of the CST registration. The Petitioner filed the present petition aggrieved by the denial of refund in the total sum of Rs.133,87,364/-, in respect of the tax periods from May to December, 2010 and January, February, March and May, 2011. Paragraph 2 of the writ petition sets out the details of the refund amount claimed for each of the above assessment periods and the dates of the respective returns in which refunds were made. Admittedly, the earliest of those returns is dated 25th June, 2010 and the last of such returns (for May, 2011) is 26th June, 2011.

4. In response to the notice issued in this petition, a reply was filed on 4th January, 2018 by the Respondents alleging suppression of material facts by the Petitioner. It is stated in para 5 of the counter affidavit that the refunds for the periods July, 2010 to March, 2011 and May, 2011 were disallowed by the then Assessing Authority on the ground that the dealer did not furnish the required information despite time being given to him under Section 59 (2) of the DVAT Act. It was accordingly contended that the Petitioner had not approached the Court with clean hands. It was stated that by 12th July, 2012, the Petitioner had not furnished any document pertaining to the above period i.e. July, 2010 to March, 2011 and May, 2011 and that the refund claims for the said periods were rejected by orders passed on 1st August, 2012 and 3rd August, 2012. It was contended that the Petitioner had not challenged those orders in accordance with law and, therefore, the petition itself was not bonafide.

5. In the meanwhile, the Petitioner had filed CM No.747/2018 to bring on record additional documents in support of its claim for refund.

6. The Court initially passed an order on 5th July, 2018 disposing of the present writ petition, inter alia, observing that if the Petitioner was aggrieved by the adjudication of its claims for refund “and having regard to its assertions that the orders were never received by it”, it was open to the Petitioner “to seek copies of such order or orders and prefer appeals”. It was observed that in the event that the Petitioner preferred the appeals within 30 days of receipt of such orders, they would be considered by the Objection Hearing Authority (‘OHA’) on their merits. It was noted in the order that the copies of the orders rejecting the refunds claims for the periods July, 2010 to March, 2011 “are being handed over to the counsel for the Petitioner”.

7. Soon thereafter, the Petitioner filed Review Petition No.274/2018. Inter alia, it was pointed out by the Petitioner that after going through the documents handed over to the counsel for the Petitioner by the counsel for the Respondent, it was found that there were material facts, statutory provisions and judgments which were not brought to the notice of the Court. The new material documents revealed that for the tax period 2010-11, orders raising ‘zero demand’ had been passed and since these were not available earlier to the Petitioner and there were no disputed facts, “nothing survives for the OHA to decide”.

8. A reply was filed to the review petition by the Respondents, inter alia, pointing out that a set of scanned orders were emailed to the counsel for the Petitioner on 26th October, 2017. It is pointed out that from the annexures to the review petition it was plain that the earlier assertions by the Petitioner about not receiving the orders were false. It was pointed out that along with the review petition, the Petitioner itself had submitted copies of some of the orders made available to it in 2014 itself. It was accordingly prayed that the review petition be dismissed.

9. The review petition came up for hearing before this Court on 28th September, 2018. The operative portion of the said order reads as under:

“This Court had merely disposed of the order on the assumption that the petitioner can approach the Objection Hearing Authority (hereafter 'OHA'). It is apparent from the order issued at the relevant time that the so-called assessments were completed without any demand since the VATO indicated 'zero' demand. In these circumstances, the merits of the petition need to be gone into - including as to whether the Court should or should not entertain the question of refund belatedly. Review petition is allowed and disposed of accordingly.”

10. By the same order, the Court also permitted the parties to file further affidavits “if needed”.

11. Pursuant thereto, the Respondents filed an additional affidavit on 15th December, 2018. This affidavit basically reiterated the earlier stand of the Respondents that the refunds claims already stood rejected. Reference was made to the notices issued to the Petitioner under Section 59 (2) of the DVAT Act to produce documents, to which the Petitioner did not respond. It was contended that the writ petition was barred by laches since the department “cannot reopen the assessment and rectify the defect in these orders”. It was reiterated that there is suppression of material facts in the petition and that the claim was barred by laches. Again, copies of the orders sent to the counsel for the Petitioner were enclosed with this affidavit.

12. The Petitioner has on 18th January, 2019 filed a response to the above additional affidavit setting out the history of the present case. It is pointed out that the Respondent is relying on ‘zero demand orders’ to deny refund and that in similar instances, this Court had negated such attempts. It is pointed out further that in another case involving a similar denial of refund on account of a ‘zero demand order’, viz., W.P.(C) No. 8849/2018 (Vijiman Electronic Pvt. Ltd. v Commissioner of Trade & Taxes), the Respondents had voluntarily withdrawn the zero demand orders and issued refunds for the period of 2009-10 along with interest. It is pointed out that an order dated 24th October, 2017 was passed issuing refund to the Petitioner for the period May, 2010, but in the ‘remarks section’, an assessment was framed in the refund order itself and this was done only to defeat the refund claim of the Petitioner for that period. For June, 2010, a refund order had been issued without interest on the refund amount. This was in the teeth of the judgment of this Court in IJM Corporation Berhad v. CT&T (2018) 48 GSTR 102 (Del). It is pointed out that in the refund order from May, 2010, the Respondents had illegally deducted up-to-date interest @ 15% per annum from 2010 onwards while, at the same time, denying the Petitioner statutory interest @ 6% on account of delay.

13. This Court has heard the submissions of learned counsel for the parties. Learned counsel for the Petitioner reiterated what has been urged in the main petition, and the additional affidavit, which has been referred to hereinbefore. He submitted that there was no justification in law for denying refund on the basis of such ‘zero demand orders’.

14. Mr Satyakam, learned Standing Counsel for the Respondents, on the other hand, reiterated the contention regarding suppression of material facts by the Petitioner and not coming to the Court with ‘clean hands’. He also brought up the issue of the petition being barred by ‘laches’. While he was not in a position to defend the ‘zero demand orders’, his contention was that the conduct of the Petitioner should disentitle it to any relief.

15. The above two aspects raised by the Respondents i.e. the suppression of material facts by the Petitioner, and ‘laches’, were raised by the Respondents even earlier in response to the review petition filed by the Petitioner. Nevertheless, this Court allowed the review petition in the manner indicated hereinbefore, thereby rejecting the above pleas. This Court was of the view that the writ petition had to be heard on merits. The parties were permitted to file additional affidavits. This liberty was utilized by the Respondents to file an additional affidavit reiterating the same pleas, which it did in response to the review petition.

16. The plea of the Respondents that the Petitioner was already aware of these orders in 2014 did not find favour with this Court when it was first raised in the reply to the review petition. In fact, the review petition was allowed and it was directed that the writ petition be heard on merits. That order, allowing the review petition, has attained finality. The plea of laches and suppression of material facts having been impliedly rejected by this Court earlier, cannot be permitted to be raised again in these proceedings.

17. Even otherwise the plea of laches raised by the Respondents seems to be futile. On their own showing, the Respondents have for two periods i.e. May, 2010 and June, 2010, granted refunds to this very Petitioner by passing separate orders in January 2018. However, the order granting refund for May, 2010 is strange. While on the one hand, it accepts the plea for refund, it utilizes that opportunity to create a demand in the ‘remarks column’ and additionally charges interest on the Petitioner for more than 10 years. The Court can only speculate that this reveals either a total non-application of mind by the Assessing Officer or that the software is so riddled with errors that it produces orders of that kind. Likewise for the period June, 2010, refund was granted while denying interest that is due to the Petitioner for the period in question. If for these months of May and June, 2010, refund orders could be passed on January 2018, then clearly the Respondents were not allowing the plea of ‘laches’ to come in the way of grant of refund. In any event, the orders denying refund were never ever communicated to the Petitioner till the filing of the present petition.

18. The fact of the matter is that the only ground on which refund has been refused to the Petitioner is the passing of ‘zero demand orders’, which have been enclosed by the Respondents themselves to the additional affidavit filed by them. The Court is further informed that the copies of such orders were handed over in Court on the first date of hearing of the writ petition itself.

19. When repeatedly asked as to what is the purpose of passing such ‘zero demand’ orders, and then requiring the dealer to challenge such orders in accordance with law before the OHA, the learned counsel for the Respondents was unable to give any satisfactory answer. The fact also remains that the earlier orders of this Court in Aesthetic Packaging v. Commissioner of VAT (supra) and M/s Arora Enterprises v. Commissioner, Trade & Taxes (supra) and other similar orders including the order dated 22nd May, 2019 in W.P.(C) No. 8851/2018 (M/s. Robust Technologies Inc. v. Commissioner of Trade & Taxes) are all within the knowledge of the Respondents. There is no purpose served in passing such ‘zero demand’ orders as they end up only multiplying litigation needlessly and delaying the grant of refunds to which the deale

Please Login To View The Full Judgment!

rs are legitimately entitled. 20. For all of the aforementioned reasons, the pleas raised by the Respondents to deny the Petitioner the refunds are not sustainable in law and are hereby rejected. 21. The question now remains as to the consequential orders that are required to be passed. Of the entire period for which refund has been claimed in the present petition, orders granting refund have been passed only for two months i.e. May and June, 2010, and that too erroneously. Consequently, even those orders are required to be set aside by this Court. 22. A direction is now issued to the Respondents to process the Petitioner’s claim for refunds, without raising any of the objections that have been raised before this Court and proceed to issue the refund orders in accordance with law, together with the interest due on the refund amounts, not later than eight weeks from today. The Court makes it clear that the refund amount together with interest should be credited to the Petitioner’s account within the above period, failing which the Respondents will be liable for wilful disobedience of this Court’s orders. 23. The writ petition is allowed in the above terms, but in the circumstances, with no orders as to cost. 24. Dasti under the signatures of the Court Master.
O R