Supreme Court Dismisses UP Govt's Appeal against  Quashing Demand of 235.52 Cr on Vivo [Read Order]

The Supreme Court of India dismissed the Uttar Pradesh government’s appeal against the order quashing the demand of 235 crores on Vivo Mobile India Private Ltd & Ors. The Special Leave Petition (SLP) arose out of the impugned final judgment and order dated  05-09-2023 in WT No. 433/2021 passed by the High Court of Judicature at Allahabad.

A two-judge bench comprising of Justice B V Nagarathna and Justice Augustine George Masih refused to interfere in the matter and its facts. The reason why the court said so was that although the scheme was between March 2020 to August, 2020, in the instant case, the respondents had sought benefit or extension of the scheme only by one month, that is, September 2020.

Further in paragraph ‘89’ the High Court has recorded that the respondent(s) herein would be entitled to interest at the rate of 6% per annum on the amount of excess recovery of Rs.11,00,69,010/(Rupees Eleven Crores, Sixty Nine Thousand and ten only) from the date of the excess recovery to the date of its actual refund.

It was pointed out that there is no excess recovery made by the Department.  However, the same is subject to verification and in the event, there is any excess recovery, the direction of the High Court shall prevail. The Court dismissed the special leave petition.

To Read the full text of the Order CLICK HERE

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates