M/s.Varadha Steels, v. Union Territory of Pondicherry
Case brief
What is this about?
The High Court dismissed a writ petition seeking refund of Rs.80 lakhs deposited by a steel company. The Court held that since a final assessment order for alleged energy theft was already issued challenging the provisional assessment, the petitioner is not entitled to refund at this stage. Petitioner retains liberty to challenge the final order.
What did the court decide?
Petitioner not entitled to refund; liberty granted to challenge final assessment order.