ASIAN PAINTS LIMITED Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The challenge here is to the order dtd. 2/11/2017 passed by the respondent NO.3 granting refund of only principal amount of Rs.2,15,80,739.00 (Rupees Two Crore Fifteen Lakh Eighty Thousand Seven Hundred Thirty-nine) without interest for the period spanning 2005 till the date to the petitioner under Sec. 54 of the Gujarat Sales Tax Act, 1969 ('the GST Act' hereinafter) alleging the same to be illegal and contrary to law.

(2.) This Court issued the notice to the respondent on 10/11/2022 by a following order:

(3.) Affidavit-in-reply is not filed on the ground that the matter is already covered by the decision of this very court. The point which is required to be considered is as to whether the respondent is required to be directed to pay the interest from 1/4/2005 till the date of actual refund on the total amount.