Saptak Trade Link Private Limited vs Chief Controlling Revenue ...
2023 Latest Caselaw 7397 Guj

                                                                                  NEUTRAL CITATION




    C/LPA/1286/2023                               ORDER DATED: 06/10/2023

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          IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/LETTERS PATENT APPEAL NO. 1286 of 2023
           In R/SPECIAL CIVIL APPLICATION NO. 1345 of 2017

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                 SAPTAK TRADE LINK PRIVATE LIMITED
                              Versus
               CHIEF CONTROLLING REVENUE AUTHORITY
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Appearance:
MR AS ASTHAVADI(3698) for the Appellant(s) No. 1
for the Respondent(s) No. 1,2,3
MR KRUTIK PARIKH AGP for the Respondent(s) No. 4
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 CORAM:HONOURABLE THE CHIEF JUSTICE MRS. JUSTICE
       SUNITA AGARWAL
       and
       HONOURABLE MR. JUSTICE ANIRUDDHA P. MAYEE

                             Date : 06/10/2023
                              ORAL ORDER

(PER : HONOURABLE THE CHIEF JUSTICE MRS. JUSTICE SUNITA AGARWAL)

Pressing this appeal challenging the order passed by the learned Single Judge in refusing to grant interest on the amount refunded under the judgment and order dated 21.2.2023, it is submitted by the learned counsel for the appellant that the decision of the Apex Court which has been relied by the learned Single Judge to allow the writ petition was placed before the assessing authority as also the appellate authority and both have conveniently ignored the ratio of the said decision. The result is that a substantial amount towards stamp duty erroneously was required to be deposited by the writ petitioner. The submission is that on the deposits made by the writ petitioner under an erroneous order of the stamp

NEUTRAL CITATION

C/LPA/1286/2023 ORDER DATED: 06/10/2023

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authorities, the writ petitioner is entitled for the interest.

2. Dealing with this submission of the learned counsel for for the appellant, suffice it to note the findings returned by the learned Single Judge in para '18' in refusing to grant interest to the writ petitioner on the refunded amount. Having noted the reasoning given by the learned Single Judge noted hereinabove, we do not find any infirmity in the said decision. The appeal is dismissed being devoid of merits.

(SUNITA AGARWAL, CJ )

(ANIRUDDHA P. MAYEE, J.) KAUSHIK D. CHAUHAN