Neutral Citation No. - 2025:AHC:87734-DB Chief Justice's Court Case :- WRIT TAX No. - 2495 of 2025 Petitioner :- M/s Rungta Projects Limited Respondent :- State of U.P. and 3 others Counsel for Petitioner :- Ami Tandon Counsel for Respondent :- C.S.C., Pramod Kumar Rai, Ankur Agarwal (S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition has been filed by the petitioner seeking direction in the nature of mandamus to the State of Uttar Pradesh to refund the amount of Rs. 36,17,074.69 being the amount of differential tax realised from the petitioner by Indian Oil Corporation Limited (IOCL) and deposited with the State of U.P. in respect of purchase of High Speed Diesel to which, it is claimed, the petitioner is entitled to purchase at the concessional rate. Further declaration has been sought that the action of the State of U.P. in not refunding the amount be declared as wholly illegal, arbitrary and contrary to the principles of welfare State. 2. A perusal of the record of the writ petition indicates that, at no stage, the petitioner and/or IOCL has approached the State of U.P. seeking refund of the amount on the grounds as raised in the petition. 3. In view of the fact that no demand worth the name so far has been raised by the petitioner, seeking issuance of writ in the nature of mandamus, and a declaration that the action of the State of U.P. in not refunding the amount is illegal, cannot be countenanced. 4. In view thereof, the petition filed by the petitioner is disposed of. The petitioner may approach the respondents by way of an appropriate representation/notice for demand of justice and it would be required of the respondents to deal with the same in accordance with law, with expedition. Order Date :- 23.5.2025 AHA/Sazia (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- AFZAL HUSAIN ABBASI High Court of Judicature at Allahabad