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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 6494 of 2026 With R/SPECIAL CIVIL APPLICATION NO. 6497 of 2026 With R/SPECIAL CIVIL APPLICATION NO. 6538 of 2026 With R/SPECIAL CIVIL APPLICATION NO. 6542 of 2026 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI ===================================================

Approved for Reporting Yes No ✔

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OIL AND NATURAL GAS CORPORATION LTD. ( ONGC )

Versus INCOME TAX OFFICER, TDS CIRCLE, TDS, VADODARA & ANR. ===================================================

Appearance:

MR.PRASHANT MEHARCHANDANI with MR.ARIJIT GHOSH for MR.HEET B JHAVERI(11950) for the Petitioner(s) No. 1 MR KARAN G. SANGHANI, for the Respondent(s) No. 2 MS. RICHA GUPTA for MS MAITHILI D MEHTA(3206) for the Respondent(s) No. 1 ===================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Date : 19/08/2026 COMMON ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. Since, the issue raised in the present group of petitions is common, the same are heard and decided analogously by the present common Judgment and Order. Special Civil Application No.6542 of 2026 is taken up as the lead matter.

2. In the captioned writ petitions, the petitioner is praying for interest on the refund of amount, which has been belatedly paid to the petitioner after a period of 1013 days.

3. Today, when the matters are taken up for hearing, learned advocate Mr.Prashant Meharchandani appearing for the petitioner has submitted that, during the pendency of these petitions, respondents have passed orders granting the interest on the refund amount in the respective writ petitions. However, the grievance of the petitioners would still survive, as the petitioners are entitled to interest from 01.08.2021 till 02.03.2024.

4. Learned advocate Mr.Meharchandani has invited the attention of this Court to Form-5 which has been issued on 24.05.2021. It is submitted that by the various orders passed by the respondents, during the pendency of the writ petition, the interest has been confined from 01.07.2022, i.e. the order passed by the respondent authority confirming the determination of the amount under the Certificate issued in Form-5, whereas, the petitioner is entitled to the interest from the date of issuance of Form-5 and not from the passing of the consequential order dated 17.06.2022 giving effect to Form-5 issued under the Direct Tax Vivad Se Vishwas Act, 2020 (for short ‘VsV Act, 2020’). While inviting the attention of this Court to the provision of Section 5(2) of the VsV Act, 2020 read with Rule 7 of the Direct Tax Vivad Se Vishwas Rules, 2020 (for short ‘VsV Rules, 2020’) has submitted that neither the VsV Act, 2020 nor the VsV Rules, 2020 provides any passing of the orders by the Designated Authority, giving effect to the Form-5. He has also invited the attention of this Court to Clause-9 of the Central Action Plan 2021–2022 issued by the Central Board of Direct Taxes (for short ‘the CBDT’) which refers to VsV (Vivad se Vishwas) cases, which specifies that when Form-5 has been issued upto 30.06.2021, necessary orders giving effect to such Form-5 has to be passed within 30 days, i.e. till 01.07.2021. Thus, it is urged that respondents may be directed to grant interest from 01.08.2021 till the refund has been credited in the account of the petitioner on

02.03.2024.

5. In support of his submissions, he has placed reliance on the decision of the High Court of Bombay in the case of UPS Freight Services India (P.) Ltd. vs. Deputy Commissioner of Income Tax, [2023] 156 taxmann.com 489 (Bombay).

6. It is submitted that the respondents, while passing the order under Section 154 of the Income Tax Act, 1961 (for short ‘the IT Act, 1961’) determining the interest on refund, have placed reliance on the decision