$~60 and 61 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC011079262025 + W.P.(C) 67/2026 NCC LTD .....Petitioner Through: Mr. Rajiv Agnihotri, Adv. versus COMMISSIONER OF TRADE AND TAXES .....Respondent Through: Ms. Vaishali Gupta, Panel Counsel (Civil-GNCTD). (61) # CNR No. DLHC011079412025 + W.P.(C) 83/2026 NCC LTD .....Petitioner Through: Mr. Rajiv Agnihotri, Adv. versus COMMISSIONER OF TRADE AND TAXES .....Respondent Through: Ms. Vaishali Gupta, Panel Counsel (Civil-GNCTD). CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 13.08.2026 1. The present Writ Petitions shall stand disposed of by this common order. 2. Learned counsel representing the parties prays for disposal of the present Writ Petitions in terms of the order dated 17.07.2026 passed by this Court in W.P.(C) 9580/2026, captioned NCC Ltd v. Commissioner of Trade and Taxes, which reads as under: “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 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 19/08/2026 at 12:22:20 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.” 3. In view of the aforesaid position, the present Writ Petitions are disposed of in the same terms. ANIL KSHETARPAL, J. SHAIL JAIN, J. AUGUST 13, 2026 jai/pal 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 19/08/2026 at 12:22:20