Interest on delayed refund to be pursued before statutory authority, not granted directly in writ jurisdiction.

After the principal refund had already been paid, the remaining dispute concerned interest on the delayed refund under the Jharkhand Value Added Tax regime. The HC declined to grant interest directly in writ jurisdiction and instead held that the petitioner should first submit an application before the competent statutory authority for consideration of the interest claim in accordance with law. The writ petition was disposed of on that basis, with liberty to pursue further remedies if required.

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Issues: Whether the petitioner, after receipt of the principal refund amount, should be granted interest directly in writ jurisdiction or be relegated to the competent authority for consideration of the interest claim.

Analysis: The principal refund amount had already been disbursed. The remaining claim was confined to interest on the delayed refund under the Jharkhand Value Added Tax regime. In these circumstances, the Court found it appropriate to direct the petitioner to approach the competent authority with an application for interest, which was to be decided in accordance with law within the stipulated time.

Conclusion: The petitioner was relegated to the competent authority for adjudication of the interest claim; no direct writ relief on interest was granted.

Final Conclusion: The writ petition was disposed of after leaving the interest claim to be considered by the statutory authority, with liberty to approach the Court again if necessary.

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