Birla Corporation Limited vs State of U. P.

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2021 Supreme(All) 1010

NAHEED ARA MOONIS, SAUMITRA DAYAL SINGH
Birla Corporation Limited – Appellant
Versus
State of U. P. – Respondent

Advocates:
Advocate Appeared:
For the Petitioners: Sujeet Kumar, Chhaya Gupta.

JUDGMENT :

1. Heard Sri. Santosh Kumar Bagaria, learned Senior Advocate, assisted by Sri. Sujeet Kumar and Ms. Chhaya Gupta, learned counsel for the petitioner and Sri. C.B. Tripathi, learned Special Counsel appearing for the revenue.

2. By means of these four writ petitions, the petitioner has sought payment of interest on the alleged delayed payment of refund due to it under section 40(2) of the U.P. Value Added Tax Act, 2008 (hereinafter referred to as the ‘VAT Act’) for A.Ys. 2004-05, 2005-06, 2006-07 and 2007-08. Individual writ petitions have been filed for each assessment year. Brief details of the writ petitions are as below:

S. No.	Writ Tax No.	Assessment Year	Amount of Refund Granted
1.	749 of 2020	2004-05	Rs. 1,24,73,696/-
2.	766 of 2020	2005-06	Rs. 6,21,78,915/-
3.	767 of 2020	2006-07	Rs. 6,02,23,413/-
4.	768 of 2020	2007-08	Rs. 3,96,92,735/-

3. Though the aforesaid refund claimed were granted to the petitioner vide orders dated 29.06.2020, by further communications dated 07.07.2020 and 11.08.2020 issued

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2021 Supreme(All) 1010

NAHEED ARA MOONIS, SAUMITRA DAYAL SINGHBirla Corporation Limited – AppellantVersusState of U. P. – Respondent

Cases Referred (4)

NAHEED ARA MOONIS, SAUMITRA DAYAL SINGH
Birla Corporation Limited – Appellant
Versus
State of U. P. – Respondent