Ma Agro Vs Deputy Commissioner of State Tax
Date: December 8, 2025
Subject Matter
Refunds Directed by Appellate Authority Cannot Be Delayed Citing Contemplated Appeal
Summary
The High Court has allowed the petition, asserting that authorities cannot delay refunds directed by the Appellate Authority solely on the ground that an appeal against such an order is contemplated. This decision reinforces the principle that judici…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT On 25 November 2025, after hearing the parties, we made the following order:- “1. Heard learned counsel for the parties. 2. The learned counsel for the Petitioner submits that by order dated 21 August 2025 the Appellate Authority has directed the first Respondent to refund the Petitioner an amount of Rs.7,27,83,010/- along with interest under Se…