Refund interest computation deferred pending Supreme Court proceedings, with the tax authority directed to calculate the payable amount.

Pending special leave petitions on interest payable on refunds under Section 54(1)(aa) of the Gujarat Sales Tax Act, 1969, the High Court noted that no interim stay had been granted by the Supreme Court. It directed the commercial tax authority to compute the interest payable on the refund and place the figure before the Court on the next date. Further coercive directions on disbursement or deposit were deferred until the next hearing, depending on the position before the Supreme Court.

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Issues: Whether the State was to be directed to calculate the interest payable on the refund and whether further directions regarding disbursement or deposit of the amount should await any interim order from the Supreme Court.

Analysis: The matter arose in the context of pending special leave petitions concerning entitlement to interest on refund under Section 54(1)(aa) of the Gujarat Sales Tax Act, 1969. The Court noted the absence of any interim stay from the Supreme Court and required the commercial tax authority to compute the interest figure so that the amount could be placed before the Court on the next date.

Outcome: The matter was adjourned with a direction to calculate the interest amount, and further coercive directions were kept for the next hearing depending on the position before the Supreme Court.

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