Advocates:
['SUJEET KUMAR', '', 'CHHAYA GUPTA', 'C S C']

AFR

Court No. - 21

Case :- WRIT TAX No. - 748 of 2020

Petitioner :- M/S Birla Corporation Limited

Respondent :- State Of U.P. And 3 Others

Counsel for Petitioner :- Sujeet Kumar,Chhaya Gupta

Counsel for Respondent :- C.S.C.

Hon'ble Naheed Ara Moonis,J.

Hon'ble Saumitra Dayal Singh,J.

1.

Heard Shri Santosh Kumar Bagaria, learned Senior Advocate

assisted by Shri Sujeet Kumar and Ms. Chhaya Gupta, learned

counsel for the petitioner and Shri C.B. Tripathi, learned Special

Counsel for the revenue.

2.

Present petition has been filed to quash the communications

dated 07.07.2020 and 11.08.2020 issued by the Deputy

Commissioner, Commercial Tax, Sector 3, Prayagraj and for a

further direction in the nature of Mandamus to refund Rs.

17,45,68,741/- along with interest at the rate of 15% from

04.07.2020.

3.

In short, undisputedly, the aforesaid amount of refund was

found due to the petitioner under the provisions of the U.P. Trade

Tax Act, 1948 (hereinafter referred to as the “Erstwhile Act”) for the

A.Y. 2004-05 to 2007-08. Owing to legislative changes, that claim

was made and considered under UP VAT Act, 2008 (hereinafter

referred to as the “VAT Act”). The