IN TH 102+211 Jawahar L Sh. Krisha CORAM: Present:- NIDHI GU CM-6943 photocopie and the pho COCP-484 Court :- COCP-4847 of 2024 (O & M) IN THE HIGH COURT OF PUNJA AT CHANDIGAR Civil Misc. No.69 COCP No.4847 o Date of decision har Lal …..App Versus rishan Kumar, Financial Commiss AM:- HON'BLE MS. JUSTICE NI Mr. Puneet Kansal, Advocate for the applicant-petitioner. Mr. Manmeet Singh Teji, AAG HI GUPTA J. (Oral) 6943-CII-2026 Prayer in this application i ocopies of Annexures P-6 to P-8. The application is allowed su he photocopies of Annexures P-6 to P 4847-2024 On 25.9.2025, the following 1 UNJAB AND HARYANA IGARH . No.6943-CII-2026 in/and 4847 of 2024 (O & M) cision :-08.04.2026 Applicant-Petitioner missioner, Punjab and others …..Respondents E NIDHI GUPTA ocate (through VC) i, AAG Punjab. tion is for placing on record ed subject to all just exceptions P-8 are taken on record. owing order was passed by this VIJAY ASIJA 2026.04.10 17.51 I attest to the accuracy and integrity of this document affidavit o COCP-4847 of 2024 (O & M) “It is submitted respondents that in com order dated 02.8.2024 the Division Bench of 2012 titled as “Jaswha and others”, payment o the petitioner. It is su had applied for the r Accordingly, the princip was refunded to the However, thereafter in 02.8.2024, whereby it w the said amount be also respondents had paid i till 28.1.2013 for an am order dated 19.9.2024 submitted that thereafte of this Court holding refunded to the petitio 11.11.2008 upto 28.1.2 of TDS was also made granting total sum interest for the above sa Learned counsel that however, the paym made as per the Deman (Annexure P-1) submit per the table mentioned Learned counsel time to get instructions Adjourned to 24.0 In compliance thereof, reply d avit of Ms. Pragati Sethi, Assis 2 tted by learned counsel for the compliance of the Writ Court 024 (Annexure P-3) passed by of this Court in CWP-13575- swhar Lal vs. State of Punjab ent of interest has been made to is submitted that the petitioner he refund in the year 2010. incipal amount of Rs.3,50,647/- the petitioner on 28.1.2013. r in pursuance of order dated it was directed that interest on also paid to the petitioner, the aid interest from the year 2010 n amount of Rs.1,84,089/- vide 2024 (Annexure R-1). It is eafter in pursuance to judgment ing that TDS was also to be titioner for the payment from 8.1.2013 of Rs.82,403/-, refund made to the petitioner thereby m of Rs.2,66,493/- towards ve said period. nsel for the petitioner submits ayment of interest has not been emand Notice dated 25.11.2010 bmitted to the respondents as ned therein in para 6. nsel for the respondent seeks ons in this regard. 24.02.2026.” reply dated 02.3.2026 by way of Assistant Excise and Taxation VIJAY ASIJA 2026.04.10 17.51 I attest to the accuracy and integrity of this document Commissio respondent on record. petitioner. refers to t 02.3.2026, COCP-4847 of 2024 (O & M) missioner-1, Excise and Taxation Offi ndent No.3 has already been filed in t ecord. Copy thereof is supplied to ioner. Learned counsel for the respo s to the averments made in para 9 .2026, which reads as follows :- “xxx xxx xxx 9. That the contenti on the basis of the 25.11.2010 (Annexure and is hereby specific demand notice neither c can it override the st refund and interest o issued by this Hon'ble position, as recorde 25.09.2025, that th Rs.3,50,647/- was duly that, in compliance 02.08.2024, interest fo the amount actually already been calculate the petitioner to the e speaking order dated sum of Rs.82,403/-vid 13.12.2024, has also subsequent judicial d Rs.2,66,493/-towards in amount stood refunde further interest could a 3 n Officer, Amritsar, on behalf of ed in the Registry, which is taken lied to learned counsel for the e respondents, at the very outset, para 9 of the said reply dated tention raised by the petitioner the Demand Notice dated ure P-1) is legally untenable ecifically denied, as the said her confers any vested right nor e statutory scheme governing st or the binding directions n'ble Court; it is an admitted orded in the order dated the principal refund of duly made on 28.01.2013 and ce with the judgment dated t for the period during which ly remained withheld has lated, sanctioned and paid to he extent of Rs.1,84,089/- vide ted 19.09.2024, and a further vide speaking order dated also been paid pursuant to l directions, aggregating to ds interest; once the principal unded in January 2013, no ld accrue thereafter in law, as VIJAY ASIJA 2026.04.10 17.51 I attest to the accuracy and integrity of this document that in view with. payment ha dated 25.11 dated 2.8.2 respondent that as per amount of COCP-4847 of 2024 (O & M) interest under the app compensatory and co- delay in refund and can date of actual refun 02.08.2024 does not di per the unilateral calc demand notice, but ma per law", which has b with by the respondents insistence on recalculat of the demand notice da an impermissible attem the judgment and see which is neither conte nor sanctioned by t consequently the claim rejected as devoid of m willful or intentional d the respondents. xxx xxx xxx” It is submitted by learned co in view of the above, the Writ Cour Learned counsel for the petiti ent has not been made to the petitio 25.11.2010 (Annexure P-1). It is s 2.8.2024, it was clear cut direction ndents would have to pay the amoun as per the Demand Notice dated 25.1 nt of Rs.4,42,275/- had been withhe 4 applicable taxing statutes is -terminus with the period of cannot be claimed beyond the refund; the judgment dated ot direct payment of interest as calculations contained in the t mandates payment strictly "as as been scrupulously complied ents; therefore, the petitioner's culation of interest on the basis ce dated 25.11.2010 amounts to ttempt to enlarge the scope of seek interest upon interest, ontemplated under the statute y this Hon'ble Court, and laim so raised deserves to be of merit and not disclosing any al disobedience on the part of ned counsel for the respondents t Court order has been complied petitioner has submitted that the petitioner as per Demand Notice It is submitted that in the order ection of the Writ Court that the amount withheld. It is submitted d 25.11.2010 (Annexure P-1) an withheld by the respondents and VIJAY ASIJA 2026.04.10 17.51 I attest to the accuracy and integrity of this document therefore, t whereas t Rs.3,50,647 contention amount of of interest. dated 2.3.2 Notice fro Speaking O of paymen follows :- the petition COCP-4847 of 2024 (O & M) fore, they were required to pay the sai eas the respondents have made ,50,647/-. Learned counsel for the respon ention of learned counsel for the petiti nt of Rs.4,42,275/- being demanded b terest. Learned counsel for the resp 2.3.2026 once again to submit that u ce from the petitioner, the respon king Order dated 19.9.2024 (Annexur yment of principal amount alongw - “In view of the above, en appeals are also disposed of in Cobra Instalaciones Y. Services’ In compliance to the dire Court interest on delayed paym under :- Date of application of refund Amount of refund applied Due date of disposal of refund application Amount of refund granted Total delayed in grant of refund Interest calculated on delayed payment @ 1.5% 350647*1.5%*35= After due calculation, an found to be refunded to the dea delayed payment of refund.” It is submitted that therefore, t etitioner from 25.2.2010 to 28.1.2013 5 the said amount of Rs.4,42,275/-; made the payment of only respondents has clarified the said petitioner by submitting that the nded by the petitioner is inclusive e respondents refers to the reply that upon receipt of the Demand respondents had first passed a nexure R-1) in which calculation longwith interest was made as e, enunciation of law, the instant f in terms of the judgment in M/s ices’s case (supra). irection passed by the Hon’ble ayment of refund is calculated as 25.11.2010 Rs.350647/- nd 25.2.2010 Rs.350647/- fund 35 months from 25.2.2010 to 28.1.2013 Rs.1,84,089/- n, an amount of Rs.1,84,089/- is dealer on account of interest on fore, the interest had been paid to .2013 for a period of 35 months. VIJAY ASIJA 2026.04.10 17.51 I attest to the accuracy and integrity of this document It is submi 13.8.2008 “M/s Keso whereby S declared u interest pay interest fro months. 13.12.2024 calculated i Sr. No. 1 2 3 4 5 6 7 It is subm complied w made by le COCP-4847 of 2024 (O & M) submitted that thereafter taking into a .2008 passed by this Court in CWP N Kesob Plants vs. Bharat Sanchar eby Section 10(C) and Rule 25(A) red unconstitutional. The responde est payable to the petitioner and had h est from 11.11.2008 upto 28.1.2013 ths. Consequentially, vide second 2.2024 (Annexure R-2) interest paya lated in the following manner :- Description Amount of refund applie 25.11.2010 Amount of refund grante 28.1.2013 Interest to be given from th Sec.10(C) the act has been ultra vires Total months delayed in gr refund Interest calculated on delayed p (@1% 350647*1%*=3507 @1.5% 3506478*1.5%*50=262 =3507+262985=266492 Less interest already granted vid No.26 dated 19.9.2024 Balance interest too be paid submitted that therefore the Writ C lied with. Heard. In view of the above noted by learned counsel for the responden 6 into account the judgment dated WP No.19579 of 2002 titled as nchar Nigam Ltd. and others” 25(A) of PGST Act 1948 were pondents had again revised the had held him entitled to grant of 1.2013 i.e. for a period of 51 second Speaking Order dated t payable to the petitioner was Amount applied on Rs.3,50,647/- granted on Rs.3,50,647/- om the date een declared 11.11.2008 (90 days after the date of judgment) in grant of 51 months from 11.11.2008 to 28.1.2013 ayed payment 0=262985 Rs.2,66,492/- ted vide order Rs.1,84,089/- Rs.82,403/- Writ Court order stand entirely noted facts and the submissions ondents, no further directions are VIJAY ASIJA 2026.04.10 17.51 I attest to the accuracy and integrity of this document required to the contem April 08, 2 Vijay Asija Whether spea Whether Repo COCP-4847 of 2024 (O & M) ired to be issued in the present contem ontempt petition is dismissed. Rule stands discharged. Pending application(s), if any, , 2026 r speaking/reasoned Yes / No r Reportable Yes / No 7 contempt petition. Accordingly, if any, shall stand(s) disposed of. ( NIDHI GUPTA ) JUDGE VIJAY ASIJA 2026.04.10 17.51 I attest to the accuracy and integrity of this document