M/S Alkem Laboratories Ltd. And ANR v. Indranil Chakraborty Deputy Commissioner Of Revenue

02.02.2024 Sl no. 9 Ct no. 2 - P.M.

WPCRC 21 of 2024 in WPA 19520 of 2018 + CAN 1 of 2023 M/s. Alkem Laboratories Limited & Anr.

Vs Sri Indranil Chakraborty Md. J. Khan, Mr. Bhaskar Sengupta, Mr. Talha Ahmed Khan ... for the petitioner.

Mr. Anirban Ray, Ld. Govt. Pleader Md. T. M. Siddiqui, Mr. T. Chakraborty, Mr. S. Sanyal ... for the State In compliance of the Rule issued by this Court on 19th January, 2024, Sri Indranil Chakraborty, Deputy Commissioner of Revenue, Large Taxpayer Unit, is personally present in Court.

Mr. Siddiqui, learned Additional Government Pleader representing the alleged contemnor submits that the respondent Revenue authority has filed an application being CAN 1 of 2023 for modification of the order dated 4th January. 2023 alleged to be violated to the extent of making direction for payment of compound interest of refundable amount in question by misinterpretation the aforesaid order.

Mr. Siddiqui, learned Additional Government Pleader submits that the said application for modification is pending and he further submits that under the Central Sales Tax Act there is no specific provisions for making payment of interest. However, the alleged contemnor to show his bona fide before this Court has already issued refund payment order on 31st January, 2024 which has been acknowledged by the petitioner and he further submits that the aforesaid amount will be credited to the account of the petitioner within two to three working days. Considering the facts and circumstances of this case and submission of the parties this contempt application being CPAN 20 of 2024 is disposed of by discharging the Rule and the application being CAN 1 of 2023 also stands disposed of in view of the reasons recorded hereinabove.

Let the document filed by Mr. Siddiqui with regard to the payment of refund in question and the affidavit of compliance be kept with the record. (Md. Nizamuddin, J.)