HC allows Refund of amount unlawfully collected along with interest on delayed refund

Alok Traders Vs Commissioner Commercial Taxes (Allahabad High Court) Conclusion: Refund was allowable to assessee alongwith the interest on delayed refund as the officer arbitrarily and illegally withheld the amount of refund despite the order of the first appellate authority dated 30.06.2018 for refund. Held:  Assessee was a registered dealer dealing in tobacco. While certain goods sold by him were being transported through vehicle bearing registration No.GJ06/AX/7576, it was intercepted by the Assistant Commissioner and an order under Section 129(3) of the Uttar Pradesh Goods and Service Ta...