Court orders refund with interest at 6% per annum since dismissal of SLP.

The court ruled in favor of the petitioner, ordering the respondents to refund the amount collected and withheld since 2016. Despite no specific provision for interest on refunds under the VAT Act, the court awarded the petitioner interest at a rate of 6% per annum from the date of the Apex Court's dismissal of the SLP until the actual payment date. The writ petition was allowed with these directions, and no costs were awarded.

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Issues involved:
The issues involved in this case include the petitioner seeking a refund of an amount collected by the respondents, the legality of withholding the amount since 2016, and the entitlement of the petitioner to interest on the refunded amount under the VAT Act.

Refund of Amount:
The petitioner had previously filed a petition seeking quashment of an assessment order that levied tax on beer under the VAT Act at the rate of 13%. The court had ruled in favor of the petitioner, quashing the assessment order. Subsequently, the Apex Court upheld this decision. Despite these rulings, the respondents withheld the amount collected from the petitioner since 2016. The petitioner, after sending multiple reminders for refund, approached the court through the instant writ petition seeking relief.

Entitlement to Interest:
The petitioner argued that the withholding of the amount by the respondents since 2016 was arbitrary and illegal. The petitioner contended that interest should be paid on the refunded amount, citing the absence of a specific provision under the VAT Act for interest on refunds. The respondents did not dispute these contentions, but maintained that there was no provision for interest payment under the VAT Act.

Judgment:
After considering the arguments and reviewing the records, the court found that the assessment order had been quashed in a previous petition, and the Apex Court had upheld this decision. Therefore, the respondents were obligated to refund the amount collected to the petitioner immediately after the dismissal of the SLP. Despite the absence of a specific provision for interest on refunds under the VAT Act, the court ruled that the petitioner was entitled to interest at a rate of 6% per annum from the date of the Apex Court's dismissal of the SLP. The court directed the respondents to refund the withheld amount along with the specified interest rate.

Disposition:
The court allowed the petition, ordering the respondents to refund the amount collected and withheld since 2016 along with interest at a rate of 6% per annum from the date of the Apex Court's dismissal of the SLP until the actual date of payment. The writ petition was disposed of with the aforementioned directions, and no costs were awarded.

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