$~84 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010031212023 + W.P.(C) 1381/2023 SUPER CLASSIC INDIA .....Petitioner Through: Mr. Vineet Bhatia with Ms. Aamnaya Jagannath Mishra, Mr. Abhinav Sharde, Ms. Anu Aggarwal, Ms. Samridhi Prakash, Mr. Tanish Aggarwal, Mr. Shubham Mittal., Advs. versus COMMISSIONER OF TRADE AND TAXES .....Respondent Through: Ms. Urvi Mohan, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR O R D E R % 12.08.2026 1. On 28.07.2026, the following order was passed: 1. Through the present Writ Petition, the Petitioner prays for refund of Rs. 28 lakhs (approximately) with respect to last quarter of the Financial Year 2016-2017. 2. The Petitioner claims that the same has neither been accepted nor rejected by the Competent Authority. 3. Learned counsel representing the Respondent submits that an additional affidavit dated 18.09.2024 has been filed by the Petitioner, explaining the manner, he paid the amount and why he is entitled to refund. She prays for adjournment to get complete instructions on the additional affidavit filed by the Petitioner. 4. List on 12.08.2026 for the final disposal in the “Supplementary List”. 2. Learned counsel representing the Respondent submits that there is a pending demand of Rs.16,16,493/- against the Petitioner and that 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 14/08/2026 at 13:29:23 after adjusting the same, the remaining amount will be paid to the Petitioner within a period of one month. 3. Learned counsel representing the Petitioner submits that he is not aware of the aforesaid demand. He, however, submits that the balance amount be refunded to the Petitioner without prejudice to its right to challenge the said demand. 4. In view of the aforesaid statement made on behalf of the Respondent, the Respondent is directed to refund the balance amount, after adjustment of Rs.16,16,493/-, to the Petitioner within a period of one month. It shall be open to the Petitioner to assail the aforesaid demand in accordance with law. 5. With these observations, the Writ Petition is disposed of. ANIL KSHETARPAL, J. HARISH VAIDYANATHAN SHANKAR, J. AUGUST 12, 2026 jai/ad 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 14/08/2026 at 13:29:23