Allahabad High Court
B. AGRAWAL STONE PRODUCTS LTDversusSTATE OF U.P. AND 2 OTHERS
- Decided
Holding
The Court declined to adjudicate the claim for interest and disposed the writ petition, directing the respondent to provide refund orders and later decide the interest claim.
Summary
B. Agrawal Stone Products Ltd filed a writ petition seeking interest on a refund paid under the Uttar Pradesh Value Added Tax Act, 2008, having made representations to the Assessing Officer on several dates in 2025‑2026. The Court observed that the substantive decision on the claim rests with Respondent No.3 and that no adjudication could be made at this stage. Consequently, the petition was disposed with directions: Respondent No.3 must furnish copies of all refund orders within one week; the petitioner then has a week to file a supplementary application with an affidavit and supporting documents; thereafter Respondent No.3 must issue a reasoned order on the interest claim within two months, and any interest due must be paid within three months of that order. The Court emphasized that keeping the writ petition pending or calling for a counter‑affidavit would serve no useful purpose.
Issues considered
- Whether the petitioner is entitled to interest on the VAT refund under the Uttar Pradesh Value Added Tax Act, 2008
- Whether the High Court can adjudicate the claim for interest at this interlocutory stage
Legislation cited
Subjects
- VAT
- refund
- interest
- writ petition
- High Court
- procedural directions
- tax law
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 2581 of 2026
B. Agrawal Stone Products Ltd
.....Petitioner(s)
Versus
State Of U.P. And 2 Others
.....Respondent(s)
Counsel for Petitioner(s) : Ankur Agrawal
Counsel for Respondent(s) : C.S.C.
Court No. - 3
HON'BLE SAUMITRA DAYAL SINGH, J.
HON'BLE SWARUPAMA CHATURVEDI, J.
1. Petitioner is claiming interest on refund paid out under Uttar Pradesh
Value Added Tax Act, 2008. In that regard, it appears to have represented
to its erstwhile Assessing Officer on 12.09.2025, 05.12.2025, 23.02.2026
& 02.04.2026 (Annexure Nos.2 to 5 to this petition).
2. In view of that nature of prayer pressed, no useful purpose may be
served in keeping this writ petition pending or calling for a counter
affidavit, at this stage.
3. Primarily, the decision is to be made by respondent no.3. Until that
decision is made, no adjudication may be offered by this Court.
4. Accordingly, the writ petition is disposed of with following directions:
(i) The respondent no.3 may issue to the petitioner copies of all refund
orders giving rise to the claim for interest, within a period of one week
from the date a copy of this order is filed before the said authority.
(ii) Subject to that compliance, petitioner shall have a week therefrom to
file supplementary application supported by his personal affidavit of the
authorized Officer annexing thereto all documents on which the petitioner
may seek to rely.
(iii) Thereafter, the respondent no.3 may pass appropriate reasoned and
speaking order dealing with the claim of the petitioner as expeditiously as
possible preferably within a period of two months.
WTAX No. 2581 of 2026
2
5. Any amount of interest found due and payable may be paid out within a
further period of three months therefrom.
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
May 18, 2026
Shiv
Digitally signed by :-
SHIV KUMAR SHARMA
High Court of Judicature at Allahabad
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