HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2426 of 2026 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Shri Shivam Tripathi, learned counsel for the petitioner and Shri Arvind Mishra, learned counsel for the State. 2. Limited dispute exists, as to correct computation of interest on tax demand created by orders dated 13.03.2016, 22.12.2016, 13.02.2018 and 25.03.2019 for Assessment Years 2012-2013, 2013-2014, 2014-2015 and 2015-2016 all described to have been passed under section 28 of the U.P. VAT Act, 2008. 3. According to the petitioner, notwithstanding pendency of revision filed against the order of the Tribunal (arising from the assessment order above described), the petitioner had paid off the disputed demand within one year, together with interest. 4. Without giving benefit of the amount thus paid, the revenue authority has computed interest for ten years. 5. With respect to that fact dispute, it is further submitted that the petitioner has filed written objection before respondent no. 2 on 27.04.2026. The same is described to be pending. 6. In the meantime, petitioner's bank account has been attached. 7. Thus, a computation error is claimed by the petitioner. The issue is to be addressed by respondent no. 2, notwithstanding, the pendency of Trade Tax Revision filed by the petitioner against the quantum. Versus Counsel for Petitioner(s) : Sarvesh Pandey, Shivam Tripathi Counsel for Respondent(s) : C.S.C. M/S Elentech India Private Limited .....Petitioner(s) State Of Uttar Pradesh And Another .....Respondent(s) 8. In view of such facts, no useful purpose may be served in keeping the present writ petition pending or calling for counter affidavit at this stage. The writ petition is disposed of with a direction upon respondent no. 2 to proceed and decide the petitioner's objection dated 27.04.2026 (Annexure-20 to the writ petition) within a period of one month from today, by a reasoned and speaking order. 9. For a period of one month or till disposal of the objection, though the bank account of the petitioner may continue under attachment, no amount may be withdrawn from the said account. May 6, 2026 Bhanu WTAX No. 2426 of 2026 2 (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- BHANU PRATAP KUSHWAHA High Court of Judicature at Allahabad