Writ petition seeking refund of tax with interest for assessment years 2008-09, 2012-13, 2013-14 and 2018-19. On the Revenue's affidavit admitting a balance refund of Rs. 60,56,534/- pending at CPC, the court directed refund with applicable interest within three weeks and disposed of the petition.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
909-WP-4443-2024 (Original).doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO. 4443 OF 2024
G. L. Construction Pvt. Ltd.
...Petitioner
Versus
Union of India, Through Secretary, Ministry of Finance, Department of Revenue, New Delhi And Ors. ...Respondents
Mr. Rajendra for the Petitioner.
Mr. Suresh Kumar for the Revenue-Respondents.
CORAM : G. S. KULKARNI & ADVAIT M. SETHNA, JJ.
DATE : 11 DECEMBER 2024
P.C.:
“7.2. … I say that the rectification order u/s 154 was passed on 1.10.2024. During the rectification proceedings the taxes paid as regular tax of Rs. 59,11,600/- was granted. These regular taxes consist of the refund amount of A.Y. 2008-09,
Page 1 of 2
Gitalaxmi
909-WP-4443-2024 (Original).doc
A.Y. 2013-14 and A.Y. 2018-19. After rectification the refund of Rs. 1,05,96,404/- was determined including the interest of Rs. 6,63,348/-. The assessee was already received the refund of Rs. 45,39,877/- and hence, the balance refund amount of Rs. 60,56,534/- has been issued to the assessee through system. The same is pending with CPC which will be credited to the assessee in due course after due verification by the CPC.”
[ADVAIT M. SETHNA, J.] [G. S. KULKARNI, J.]
Digitally signed by GITALAXMI GITALAXMI KRISHNA KRISHNA KOTAWADEKAR KOTAWADEKAR Date: 2024.12.14 11:43:47 +0530
Page 2 of 2
Gitalaxmi
1 issue framed by the court
Whether the Revenue should refund the determined tax refund with interest for AYs 2008-09 to 2018-19 within a stipulated period.
2 provisions across 2 enactments
G. L. Construction Pvt. Ltd.
Union of India, Through Secretary, Ministry of Finance, Department of Revenue
G. S. Kulkarni
Advait M. Sethna
As recorded by the court registry
3 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
