Case Note & Summary
The petitioner, M/s. Flipkart India Private Limited, filed a writ petition under Article 226 of the Constitution of India seeking a writ of mandamus directing the first respondent, the Assistant Commissioner of Commercial Taxes, to release the refund of the balance pre-deposit amount of Rs. 16,11,19,226/- in cash or otherwise, and to release interest on the refund of Rs. 6,90,51,900/- and Rs. 16,11,19,226/- from the date of deposit till the date of payment. The petition was heard and reserved on 16.04.2025 and pronounced on 16.07.2025. The court, after considering the submissions, allowed the petition and directed the respondents to refund the balance pre-deposit amount with interest as per law.
Headnote
A) Constitutional Law - Writ of Mandamus - Refund of Pre-deposit - Article 226 of the Constitution of India - Petitioner sought direction to release balance pre-deposit amount of Rs. 16,11,19,226/- and interest on refunds - Court held that the respondents are liable to refund the pre-deposit amount with interest as per law - Held that the petitioner is entitled to the relief sought (Paras 1-3).
Issue of Consideration
Whether the petitioner is entitled to refund of the balance pre-deposit amount of Rs. 16,11,19,226/- and interest on the refund of Rs. 6,90,51,900/- and Rs. 16,11,19,226/- from the date of deposit till payment.
Final Decision
The petition is allowed. The respondents are directed to refund the balance pre-deposit amount of Rs. 16,11,19,226/- with interest as per law.
Law Points
- Refund of pre-deposit
- Interest on delayed refund
- Mandamus
- Article 226
- Karnataka Value Added Tax Act
- 2003
Case Details
2025 LawText (KAR) (07) 44
WP No. 7277 of 2025 (T-RES)
SRI. TARUN GULATI, SENIOR COUNSEL FOR SRI. PRADEEP NAYAK, SRI. SANKEERTH VITAL, SRI.KISHORE KUNAL, SRI.PRANAAM CHANDRASHEKAR, ADVOCATES; SRI. K. HEMA KUMAR, AGA
M/S. FLIPKART INDIA PRIVATE LIMITED
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, THE JOINT COMMISSIONER OF COMMERCIAL TAXES, DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)
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Nature of Litigation
Writ petition seeking refund of pre-deposit amount and interest under Article 226 of the Constitution of India.
Remedy Sought
Petitioner seeks direction to respondent No.1 to release refund of balance pre-deposit amount of Rs. 16,11,19,226/- and interest on refund of Rs. 6,90,51,900/- and Rs. 16,11,19,226/- from date of deposit till payment.
Filing Reason
Non-refund of pre-deposit amount and interest by the tax authorities.
Issues
Whether the petitioner is entitled to refund of the balance pre-deposit amount of Rs. 16,11,19,226/-?
Whether the petitioner is entitled to interest on the refund of Rs. 6,90,51,900/- and Rs. 16,11,19,226/- from the date of deposit till payment?
Submissions/Arguments
Petitioner argued that the respondents are liable to refund the pre-deposit amount with interest as per law.
Respondents opposed the petition.
Ratio Decidendi
The court held that the petitioner is entitled to refund of the pre-deposit amount with interest, and a writ of mandamus can be issued under Article 226 to direct the authorities to release the refund.
Judgment Excerpts
In this petition, petitioner seeks for the following reliefs: (a) Issue a writ of mandamus... directing the Respondent No.1 to release refund of the balance amount of pre-deposit to the Petitioner amounting to Rs.16,11,19,226/- in cash or otherwise; (b) Issue a Writ of mandamus... directing the Respondent No.1 to release interest on the refund of Rs.6,90,51,900/- and Rs.16,11,19,226/- from the date of deposit till the date of payment.
Procedural History
The petition was filed under Article 226 of the Constitution of India, heard and reserved on 16.04.2025, and pronounced on 16.07.2025.
Acts & Sections
- Constitution of India: Article 226
