2023 (5) TMI 132 - SCH - VAT and Sales Tax

Stay on Interest on the amount of refund - HELD THAT - Learned counsel appearing on behalf of the appellant-Revenue has stated at the Bar that the order of refund has been passed pursuant to the directions issued by the High Court and the officer of the Revenue Department was called in the Court by the High Court and the order of refund was passed by the Department. The aforesaid aspect shall be considered at the stage of final hearing. To be heard with Civil Appeal No. 242 of 2018.

Summary

The Supreme Court of India in Citation: 2023 (5) TMI 132 - SC Order, condoned delay, granted leave, and stayed the impugned judgment on interest refund. The order of refund was passed by the Revenue Department pursuant to directions from the High Court, to be further considered at final hearing.