Ms Pfizer Healthcare India Pvt. Ltd. v. the State of Maharashtra through the Secretary and Others
Case brief
What is this about?
Delayed VAT refund interest; section 53 Maharashtra Value Added Tax, 2002; Rule 88 Maharashtra Value Added Tax Rules, 2005 (half percent per month beyond one month); simple interest @ 6% p.a.; refund of Rs.4,75,00,106/- paid 04.07.2025 and 04.10.2025; interest claim dated 22.10.2025 undecided; M/s Pfizer Healthcare India Pvt. Ltd. v. State of Maharashtra; Bombay High Court, Aurangabad Bench; WRIT PETITION NO.1739 OF 2025; neutral citation 2026:BHC-AUG:22762-DB; writ petition disposed of.
What did the court decide?
Simple interest @ 6% p.a. on the delayed payment of refund, payable within 8 weeks from receipt of the order. ¶20