Patel Infrasturcture Pvt. Ltd vs State Of Punjab And Ors
2023 Latest Caselaw 1398 P&H

242
           IN THE HIGH COURT OF PUNJAB AND HARYANA AT
                          CHANDIGARH
                                                     Date of Decision: 23.01.2023
                                                   CWP No.23707 of 2021 (O&M)


Patel Infrastructure Pvt. Limited                                 ........ Petitioner
                                        V/s.
State of Punjab and Others                                        ........Respondents



CORAM: HON'BLE MS. JUSTICE RITU BAHRI
       HON'BLE MRS. JUSTICE MANISHA BATRA

Present:     Mr. Manish Kumar, Advocate for the petitioner.

             Mr. Saurabh Kapoor, Addl. AG, Punjab.

             ***

Ritu Bahri, J (Oral)

The present writ petition has been filed under Article 226/227 of the

Constitution seeking writ of mandamus seeking directions to the respondents to

immediately release atleast the admitted refund of excess ITC i.e.

Rs.1,78,27,370/- alongwith interest to the petitioner and further directing them to

frame the final assessment for the year 2016-17.

In the present case, a perusal of the order dated 06.12.2021 passed

by this Court shows that the State has finalized the assessment on 30.11.2021 and

a sum of Rs.2,74,51,659/- has been credited to the account of the petitioner. The

only claims remains to be with respect to the interest of this amount. In support

thereto, the learned counsel for the petitioner has referred to three judgments in

CWP No.8264 of 2016 decided on 20.09.2016 in M/s. Dass Rice and Oil Mills

Vs. The State of Punjab and Others; CWP No. 11677 of 2011 deided on

03.02.2012 in M/s. Capital Builders Vs. State of Haryana and Others, and CWP

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-2- CWP No.23707 of 2021 (O&M)

No.9009 of 2008 decided on March 24, 2009 in M/s J.K Tyre and Industries

Limited Vs. State of Punjab and others.

Since the order was passed during the pendency of this writ petition

on 30.11.2021 and the amount has been credited in petitioner's account on

30.11.2021. The petitioner can raise his plea with respect to claiming of interest

by making a separate representation by referring to these judgments, if so

advised, in accordance with law.

The petition is disposed of, accordingly.

                                                         (RITU BAHRI)
                                                            JUDGE



23rd January, 2023                                      (MANISHA BATRA)
Sonia Puri                                                  JUDGE
Whether speaking/reasoned   : Yes/No
Whether reportable          : Yes/No




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