HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2581 of 2026 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Petitioner is claiming interest on refund paid out under Uttar Pradesh Value Added Tax Act, 2008. In that regard, it appears to have represented to its erstwhile Assessing Officer on 12.09.2025, 05.12.2025, 23.02.2026 & 02.04.2026 (Annexure Nos.2 to 5 to this petition). 2. In view of that nature of prayer pressed, no useful purpose may be served in keeping this writ petition pending or calling for a counter affidavit, at this stage. 3. Primarily, the decision is to be made by respondent no.3. Until that decision is made, no adjudication may be offered by this Court. 4. Accordingly, the writ petition is disposed of with following directions: (i) The respondent no.3 may issue to the petitioner copies of all refund orders giving rise to the claim for interest, within a period of one week from the date a copy of this order is filed before the said authority. (ii) Subject to that compliance, petitioner shall have a week therefrom to file supplementary application supported by his personal affidavit of the authorized Officer annexing thereto all documents on which the petitioner may seek to rely. (iii) Thereafter, the respondent no.3 may pass appropriate reasoned and speaking order dealing with the claim of the petitioner as expeditiously as possible preferably within a period of two months. Versus Counsel for Petitioner(s) : Ankur Agrawal Counsel for Respondent(s) : C.S.C. B. Agrawal Stone Products Ltd .....Petitioner(s) State Of U.P. And 2 Others .....Respondent(s) 5. Any amount of interest found due and payable may be paid out within a further period of three months therefrom. May 18, 2026 Shiv WTAX No. 2581 of 2026 2 (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- SHIV KUMAR SHARMA High Court of Judicature at Allahabad