M/S. Paradeep Phosphates LTD. vs. Asst. Commnr., GST And Central Excise, Ctc Ii Division
Held
The Court granted liberty to the petitioner to make an application for statutory interest. The Proper Officer is to quantify the amount in accordance with law within three months.
Facts
The petitioner sought an application for statutory interest. The High Court referred to its previous judgment and a Supreme Court judgment.
Key Issues
Whether the petitioner is entitled to statutory interest and how it should be quantified.
Sections Cited
None explicitly mentioned
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 01.12.2022
1. In view of the judgment of this Court dated 1st August, 2022 in W.P.(C) No.1684 of 2019 (M/s. Paradeep Phosphates Ltd. v. Union of India), liberty is granted to the Petitioner to make an appropriate application for statutory interest. The Proper Officer will quantify the amount in accordance with law taking into account the judgment of the Supreme Court of India in Union of India v. Mohit Minerals Pvt. Ltd., 2022 SCC OnLine 657. The Proper Officer will examine the records of the Petitioner and take appropriate decision within a period of three months from the date of production of the certified copy of this order.
The judgment continues below.
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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.