2020 (2) TMI 365

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....issue a Writ of Mandamus or any other appropriate writ, order or direction directing Respondent Authorities to refund the amount of tax of Rs. 2,98,200/- (Rupees Two Lacs Ninety Eight Thousand Two Hundred Only) deposited by the Petitioner on ad hoc basis as pre-deposit, along with statutory interest thereon under Section 52 read with Section 54 of the Gujarat Sales Tax Act, 1969, to the petitioner; (B) Pending notice, admission and final disposal of the present petition, Your Honors be pleased to direct the respondent authorities to deposit the said amount with this Hon'ble Court;   (C) Ex-parte ad-interim reliefs in terms of para (B) above may kindly be granted." 2. It appears from the materials on record that....

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....t had to come before this Court. 4. After issue of notice by this Court to the respondents, there has been a major development. By an order dated 2nd December, 2019 passed by the Assistant State Tax Commissioner, Circle-I, Surendranagar, the refund of the amount to the tune of Rs. 2,98,200/- has been sanctioned. However, while passing such order, the authority has observed, in its order, that in view of Section 54 of the Gujarat Sales Tax Act, 1969, the writ applicant is not entitled to any interest. Since the refund has already been sanctioned, the only question now remains to be decided is whether on the amount refunded, the writ applicant is entitled to interest or not. Section 54 of the Gujarat Sales Tax Act, 1969 is with regard t....

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.... assessment under section 41 is not so refunded to him with in a period of thirty days of the date of order, or (b) where an amount required to be refunded by the Commissioner to any person by virtue of any other order made under this Act is not so refunded to him within a period of ninety days of the date of the order, the State Government shall pay to such person simple interest at twenty four per cent per annum on the said amount from the date immediately following the expiry of the period specified in clause (a) or, as the case may be, clause (b) to the date of the refund: PROVIDED that no interest shall be payable where an appeal or revision application is filed or where an application has been made to the Tribunal to....