2026 (2) TMI 427

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....records pertaining to the case of the Petitioner from the concerned department of the Respondent herein. b. That this Hon'ble Court may kindly be pleased to issue an appropriate Writ or order directing the Respondent department to sanction the refund whereby the claim of petitioner has not been acknowledged by the Respondent Authorities along with interest at such rate as may be deemed fit by this Hon'ble High Court. c. That the Hon'ble Court may kindly be pleased to direct the concerned department of the Respondents herein to consider the claim of Petitioner as a bona fide assessee and the plea for refund of excess amount recovered by the authorities. d. The Hon'ble Court may further be pleased to....

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.... the respondent authorities credited the amount of Rs. 60,62,081/- in the bank account of the petitioner on 31.10.2025. 3. Learned counsel for the petitioner would submit that reassessment order was passed by the Assistant Commissioner, Commercial Tax, Raipur on 18.6.2024 and thus, the petitioner became eligible and entitled to receive the refund on said date but the amount was credited in the bank account of the petitioner after more than one year i.e. on 31.10.2025, therefore, the petitioner is entitled to get statutory interest @0.5% per month on said amount. He would pray to allow this petition. 4. On the other hand, learned counsel for the State would oppose the submissions made by counsel for the petitioner. She would submit tha....