M/S Birla Corporation Limited vs. State Of U.P. And 3 Others
Held
The Court held that Section 40(1) of the VAT Act, which deals with refunds, was not applicable to the trade tax refund as the dispute predated the VAT Act. Consequently, Section 40(2), providing for interest on delayed refunds, was also inapplicable.
Facts
The petitioner sought interest on delayed refund of trade tax granted under the VAT Act. The refund was adjusted against outstanding entry tax demands. The petitioner argued for interest under Section 40(2) of the VAT Act.
Key Issues
Whether the petitioner is entitled to interest on the delayed refund of trade tax under the provisions of the VAT Act when the original dispute arose under the Erstwhile Act?
Sections Cited
Section 40(2), Section 40(1), Section 29
AI-generated summary — verify with the full judgment below
1 AFR Court No. - 21 Case :- WRIT TAX No. - 749 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. With Case :- WRIT TAX No. - 766 of 2020 Petitioner :- M/S Birla Corporation Ltd. Respondent :- The State Of U.P. And 3 Others Counsel for Petitioner :- Sujeet Kumar,Chhaya Gupta Counsel for Respondent :- C.S.C. With Case :- WRIT TAX No. - 767 of 2020 Petitioner :- M/S Birla Corporation Ltd. Respondent :- The State Of U.P. And 3 Others Counsel for Petitioner :- Sujeet Kumar,Chhaya Gupta Counsel for Respondent :- C.S.C. And Case :- WRIT TAX No. - 768 of 2020 Petitioner :- M/S Birla Corporation Ltd. Respondent :- The 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.
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.
By means of these four writ petitions, the petitioner has
The judgment continues below.
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