Delhi High Court
W.P.(C)/13850/2025 of METRO TUNNELLING GROUP Vs THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX on 23 September 2026
HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010663282025 + W.P.(C) 13850/2025 METRO TUNNELLING GROUP .....Petitioner Through: Ms. Kavita Jha, Sr. Adv. with Mr. Shammi Kapoor & Mr. Sandeep Gupta, Advs. versus THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX .....Respondent Through: Ms.
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IN THE HIGH COURT OF DELHI AT NEW DELHI
CNR No. DLHC010663282025
+
W.P.(C) 13850/2025
METRO TUNNELLING GROUP
.....Petitioner
Through:
Ms. Kavita Jha, Sr. Adv. with Mr.
Shammi Kapoor & Mr. Sandeep
Gupta, Advs.
versus
THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX
.....Respondent
Through:
Ms. Urvi Mohan, Mr. Sumit Kumar,
Ms. Roshni Agarwal & Mr. Aakrit
Bhargava, Advs.
CORAM:
HON'BLE MR. JUSTICE AVNEESH JHINGAN
HON'BLE MS. JUSTICE SHAIL JAIN
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O R D E R
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23.09.2026
1. This petition is filed seeking directions to the respondent to grant refund of Rs.79,11,550/- due pursuant to the filing of the return for the first quarter of the assessment year (AY) 2013-14 along with interest under Section 38 read with Section 42 of the Delhi Value Added Tax Act, 2004 (for short ‘the DVAT Act’).
2. During the pendency of the petition, learned counsel for the respondent sought time to have instructions.
3. Learned counsel for the respondent submits that a refund voucher of Rs.65,99,119/- has been issued. 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 25/09/2026 at 11:59:56
4. Learned counsel for the petitioner admits the aforesaid fact but contends that the refund is issued without interest. It is submitted that there is a double adjustment of the due demand. The petitioner had adjusted a sum of Rs.12,84,701/- whereas the respondent has again adjusted a sum of Rs.13,12,431/- against the demand.
5. Learned counsel for the respondent at this stage fairly submits that the respondent shall consider the issue of grant of interest on the refund due as well as the grievance regarding double adjustment against the demand created for the earlier years.
6. In view of the above, this petition is disposed of with the direction that the petitioner shall file an application/representation before the respondent within two weeks from today which shall be considered in accordance with law and decided expeditiously, preferably within six weeks. The amount if any, found due shall be refunded to the petitioner within four weeks thereafter.
7. Needless to say, the petitioner shall be at liberty to avail remedies in accordance with law if aggrieved of the decision.
AVNEESH JHINGAN, J
SHAIL JAIN, J SEPTEMBER 23, 2026 ‘ha’
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 25/09/2026 at 11:59:56