SMT NEERA JAIN L/H OF LATE SH. NAVAL KISHOR JAIN vs. COMMISSIONER OF INCOME TAX CUM DESIGNATED AUTHORITY INTERNATIONAL TAXATION 2, NEW DELHI & ANR.

PDF · subscribers
W.P.(C)/6665/2025HC DelhiDLHC01030763202519 May 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA2 pages
AI SummaryPartly Allowed

What did the High Court hold?

The Delhi High Court disposed of the writ petition. The Court noted the statement made by the learned counsel for the Revenue that the refund would be processed within a period of six weeks from the date of the order, and held the Revenue bound by this statement. Consequently, no further orders were deemed necessary, except for a direction that the petitioner's claim for refund shall also be accompanied by applicable interest as per law. The Court did not delve into the merits of the settlement or the specific provisions of the Vivad Se Vishwas Act beyond acknowledging the settlement and the issuance of 'Form 5'. The primary outcome was the commitment from the Revenue to process the refund within a stipulated timeframe and the addition of interest.

What were the facts?

The petitioner, Smt Neera Jain, legal heir of late Sh. Naval Kishor Jain, filed a writ petition before the Delhi High Court. The petition sought a direction for the release of a refund of Rs. 4,80,247/-. This refund was due to the petitioner by virtue of a settlement arrived at under the Direct Tax Vivad Se Vishwas Act, 2020. The petitioner stated that 'Form 5' had been issued, but the refund had not yet been processed. The assessment years are not specified in the judgment. The order under challenge is the inaction of the respondent (Commissioner of Income Tax Cum Designated Authority International Taxation 2, New Delhi & Anr.) in releasing the refund.

What were the issues?

1. Whether the petitioner is entitled to the release of the refund of Rs. 4,80,247/- under the Direct Tax Vivad Se Vishwas Act, 2020, after the issuance of 'Form 5'? (Question of law and fact, concerning the implementation of the Vivad Se Vishwas Act). Assessee's Contention: The petitioner argued that a settlement had been reached under the Direct Tax Vivad Se Vishwas Act, 2020, 'Form 5' had been issued, and consequently, the refund of Rs. 4,80,247/- was payable and should be released. The delay in processing the refund was the basis of the petition. Revenue's Contention: The Revenue, through its counsel, stated that the refund would be processed within a period of six weeks from the date of the order. No specific arguments were recorded against the entitlement to the refund itself, but rather regarding the timeline for its processing.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

$~113 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6665/2025

SMT NEERA JAIN L/H OF LATE SH. NAVAL KISHOR JAIN .....Petitioner Through: Mr. Pankaj Kumar Saxena, Mr. Raj Kumar Nahataa, Mr. Keshav Dwivedi, Ms. Divyanshee Singh and Mr. Ashish Kumar Singh, Advocates

versus

COMMISSIONER OF INCOME TAX CUM DESIGNATED AUTHORITY INTERNATIONAL TAXATION 2, NEW DELHI & ANR.

.....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh and Mr. Yojit Pareek, JSCs

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R %

19.05.2025 CM APPL. 30220/2025 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 6665/2025 3. The petitioner has filed the present petition, inter alia, praying that a direction be issued to the respondent to release the refund of Rs.4,80,247/-, payable to the petitioner by virtue of settlement arrived at under the Direct Tax Vivad Se Vishwas Act, 2020. The petitioner states that ‘Form 5’ has already been issued; however, notwithstanding the same, the refund has not 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 01/07/2025 at 20:02:09

yet been processed. 4. The learned counsel appearing for the Revenue states that the refund will, in any event, be processed within a period of six weeks from date. The Revenue is bound by the said statement. 5. In view of the above, no further orders are required to be passed in the present petition, except that we further direct that the petitioner’s claim for refund shall also be accompanied by interest, as applicable in law. 6. The petition stands disposed of.

VIBHU BAKHRU, J

TEJAS KARIA, J MAY 19, 2025 ns

Click here to check corrigendum, if any

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 01/07/2025 at 20:02:09

Recent GST High Court judgments

Search GST case law →