$~38 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9580/2026 NCC LTD .....Petitioner Through: Mr.Adv.[Appearance not given] versus COMMISSIONER OF TRADE AND TAXES .....Respondent Through: Ms. Vaishali Gupta, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE AMIT MAHAJAN O R D E R % 17.07.2026 1. The Petitioner claims to be working in the construction sector. It prays for issuance of the Writ in the nature of Mandamus directing the Respondent to refund the amount along with interest, which accrued till 10.03.2026. 2. Learned counsel representing the Respondent submits that the same amount has already been refunded, whereas the remaining has already been adjusted against the Petitioner. 3. Be that as it may. 4. The Assistant Value Added Tax Officer (AVATO) is directed to pass a speaking order while taking the present Writ Petition as the Petitioner’s representation, within a period of one (01) month. If any amount is found payable to the Petitioner along with interest, the same shall be released expeditiously. 5. With these observations, the present Writ Petition is disposed of. ANIL KSHETARPAL, J. AMIT MAHAJAN, J. JULY 17, 2026/s.godara/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 20/07/2026 at 11:49:00