Ms Pfizer Healthcare India Pvt Ltd v. The State Of Maharashtra Through The Secretary And Others

2026:BHC-AUG:22762-DB {1} wp1739-25.doc drp

IN THE HIGH COURT OF JUDICATURE OF BOMBAY

BENCH AT AURANGABAD WRIT PETITION NO.1739 OF 2025 M/s Pfizer Healthcare India Pvt. Ltd., PETITIONER

VERSUS

The State of Maharashtra and Others RESPONDENTS .......

Mr. Aditya N. Sikchi a/w Mr. Mayank Jain (Through VC), Advocates for the Petitioner Mr. S. K. Tambe, AGP for Respondent - State .......

[CORAM : NITIN B. SURYAWANSHI, & ABASAHEB D. SHINDE, J. J.] DATE : 10 th JUNE, 2026 ORDER :

1.

Learned AGP has placed on record copy of letter dated 12th June, 2025 issued by Deputy Commissioner of State Tax, Chhatrapati Sambhaji Nagar, to submit that the Petitioner is held eligible for refund of an amount of Rs.4,75,00,106/- and the said proposal is approved by the Joint Commissioner. It is not disputed that the said amount is refunded to the Petitioner. 2.

Learned Advocate for the Petitioner has placed on record communication dated 22nd October, 2025 addressed to Respondent No.2, seeking interest on the delayed payment of

{2} wp1739-25.doc the refund, however the same is not decided till date. He also places reliance on section 53 of the Maharashtra Value Added Tax, 2002, which provides for interest on delayed refund and Rule 88 of the Maharashtra Value Added Tax Rules, 2005, which provides for rate of interest @ half percent of the amount of such tax for each month or for part thereof for delay beyond one month. He further submits that the refund is given to the Petitioner on 4th July, 2025 and 4th October, 2025. 3.

In view of the above, Respondents shall pay simple interest @ 6% p.a. to the Petitioner on the delayed payment of refund, within a period of 8 weeks from the date of receipt of this order.

4.

Writ Petition is accordingly, disposed of.

[ ABASAHEB D. SHINDE ] [ NITIN B. SURYAWANSHI ] JUDGE JUDGE drp/wp1739-25.doc