Dish Tv India Limited v. Court No. - 3

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3988 of 2025 Dish Tv India Limited .....Petitioner(s) Versus Court No. - 3 HON'BLE SHEKHAR B. SARAF, J.HON'BLE PRAVEEN KUMAR GIRI, J. 1. Heard Sri Vivek Sarin, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel for the respondents. 2. By means of the present petition, the petitioner seeks the following relief: "i. Issue writ, order or direction in the nature of mandamus or any other suitable writ this Hon'ble Court deems appropriate directing and commanding the respondents to refund the amount of Rs. 2,70,04,952/- for (FY 2009-10) as determined by respondent no. 1 vide order dated 01.04.2022 in Form 5 under the DTVSV Act, 2020, along with the payment of interest at the rate of 6% per annum on delayed payment from the date of determination (01.04.2022) till the date of remittance;" 3. Against the order dated December 2, 2024, passed in the case of same assessee for the assessment year 2008-09, the issue was decided by a coordinate Bench presided over by Hon'ble the Chief Justice of this Court. Against the said order, a review petition has been filed which has been dismissed by the said coordinate Bench. 4. In light of the same, we do not see any reason for not granting the prayer of the petitioner for refund of the amount of Rs. 2,70,04,952/- for Financial Year 2009-10, as determined by the respondent no. 1 vide his order dated 01.04.2022, alongwith the payment of interest at the rate of 6% on the delayed payment. This interest should be paid at the rate of 6% starting from the end of 90 days from the date of Form-5 dated 01.04.2022 till the date of payment. The above amount of principle and interest should be paid within a period of four weeks from date. 5. With the above direction, the writ petition is disposed of. September 17, 2025K.K. Maurya (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.)