$~57 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010417512026 + W.P.(C) 12898/2026 M/S FUTECH PROJECTS (INDIA) PVT. LTD .....Petitioner Through: Mr. Vineet Bhatia, Ms. Aamnaya Jagannath Mishra, Mr. Shubham Mittal, Mr. Abhinav Sharde, Mr. Anu Aggarwal, Mr. Samridhi Prakash, Mr. Tanish Aggarwal, Advs. versus COMMISSIONER OF TRADE AND TAXES .....Respondent Through: Mr. Sumit Batra, Ms. Priyanka Jindal, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 07.09.2026 1. Through the present Writ Petition, the Petitioner prays for issuance of a writ in the nature of mandamus directing the Respondent to release the refund amount of Rs.10,22,088/- along with the applicable interest. 2. Briefly stated, the relevant facts leading to filing of the present Petition are that the Petitioner was registered under the Delhi Value Added Tax Act, 2004 [hereinafter referred to as ‘Act of 2004’] bearing TIN No. 07580174559. For the Financial Year 2012-13, the Petitioner duly filed its returns claiming refund of Rs. 10,33,088/- in respect of its transactions under the Act of 2004. 3. It is the case of the Petitioner that the assessment was completed by the Respondent vide Form DVAT-24 dated 31.03.2017, whereby an excess payment/refund of Rs.10,33,088/- was determined 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 10/09/2026 at 11:28:06 in favour of the Petitioner. Pursuant thereto, the Petitioner filed Form DVAT-21 dated 30.05.2017, claiming refund of Rs.10,33,088/- seeking credit thereof to its bank account. 4. Despite the refund having been determined, the same was not released to the Petitioner. The Petitioner thereafter made repeated representations, including letters dated 19.12.2023 and 14.07.2026, seeking release of the refund. The refund, however, continued to remain unpaid. 5. It is against the aforesaid backdrop that the Petitioner filed the present Writ Petition seeking refund of amount along with applicable interest. As on 14.08.2026, the Petitioner has quantified the interest at Rs.5,59,824/-, making the total amount claimed Rs. 15,92,912/-. 6. Learned counsel representing the Respondent submits that on 03.09.2026, the Refund Order has been passed. However, with regard to the entitlement of the Petitioner to the amount of interest, he submits that the issue shall be considered and decided within a period of one month from today. 7. The aforesaid statement of learned counsel representing the Respondent is taken on record. The Respondent shall remain bound by the statement made. 8. In view of the aforesaid position, the present Writ Petition is disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. SEPTEMBER 7, 2026 jai/hr 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 10/09/2026 at 11:28:06