Allahabad High Court
M/S Sharp Business Systems (India) Pvt. ... vs State Of U.P. Thru. Secy. Institutional ... on 10 January, 2023
Bench: Sangeeta Chandra, Manish Kumar
HIGH COURT OF JUDICATURE AT ALLAHABAD, LUCKNOW BENCH ?Court No. - 2 Case :- WRIT TAX No. - 202 of 2022 Petitioner :- M/S Sharp Business Systems (India) Pvt. Ltd. Lko. Thru. Its Authorized Signatory Shri Arjun Kumar Respondent :- State Of U.P. Thru. Secy. Institutional Finance U.P. Govt. Lko. And Another Counsel for Petitioner :- Yogesh Chandra Srivastava Counsel for Respondent :- C.S.C. Hon'ble Mrs. Sangeeta Chandra,J.
Hon'ble Manish Kumar,J.
1. Heard learned counsel for the petitioner and Sri Rohit Nandan Shukla, learned counsel appearing on behalf of the State respondents.
2. This petition has been filed by the petitioner praying for the following main reliefs:-
"(a) Mandamus directing the respondent no.2, to grant refund of Rs.14,17,051/- and Rs.32,44,922/- to the petitioner for the Assessment Years 2000-01 and 2001-02 respectively;
(b) Mandamus directing the respondent no.2, to also grant interest for delayed refund from 16.07.19 till date of actual payment of refund;"
3. Sri Yogesh Chandra Srivastava, learned counsel for the petitioner, states that the petitioner is the dealer who had been assessed for more than what was due from him and on application being filed for the Assessment Year 2000-2001 and 2001-2002, the Assessing Authority has directed for refund of Rs.14,17,051/- and Rs.32,44,922/- respectively to the petitioner by its order dated 16.04.2019.
4. No amount of tax is due from the petitioner for any other Assessment Year either under the U.P. Trade Tax Act or under the Value Added Tax Act or Goods and Services Tax Act.
5. Certain payments have been made to the petitioner thereafter, but the refund as ordered by the Assessing Authority on 16.04.2019 was not given to the petitioner along with the interest as is required under Section 40(2) of the U.P. V.A.T. Act. After the filing of the writ petition, the respondents have paid him the principal amount, and therefore, prayer no.1 has become infructuous.
6. In so far as prayer no.2 is concerned, the simple interest of 12% from the date of the order of the Assessing Authority dated 16.04.2019 till the date the payment has not been made to the petitioner.
7. This petition is disposed of with a direction to the respondents to pay the interest as per the relevant Act and Rules, within a period of three months from the date a copy of this order is produced before them.
Order Date :- 10.1.2023 Rahul