WRIT TAX No. 4542 of 2025 at Allahabad

A.F.R. HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4542 of 2025 M/S Dcm Shriram Industries Ltd And Another .....Petitioner(s) Versus State of U.P. and Another .....Respondent(s) Counsel for Petitioner(s) : Nishant Mishra, Vedika Nath Counsel for Respondent(s) : C.S.C. Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J. 1. Heard Mr. Punit Agarwal, learned counsel appearing on behalf of the petitioners and Mr. Ankur Agarwal, learned Standing Counsel for the State. 2. This is an application filed under Article 226 of the Constitution of India, wherein the writ petitioner is aggrieved by the inaction on the part of the respondent authorities in complying with the assessment order dated 01.10.2022 for the Financial Year 2017–18. By the said order, a sum of Rs. 5,00,00,000/- has been directed to be refunded, subject to the rule of unjust enrichment. It is to be noted that the issue with regard to the taxability of the amount has already been settled by a Division Bench of this High Court in Jain Distillery Private Limited vs. State of U.P. and Ors., 2021 (10) ADJ 69. The relevant paragraphs 73 and 74 are delineated below: "73. Consequently, all the writ pet