STATE OF PUNJAB . vs M/S. NIJJAR AGRO FOOD LTD. — C.A. No. 7915/2004

Case under Section IV. Status: Disposed.

Disposed

CNR: SCIN010033942004

Filing Date

12-Feb-2004

Registration No

C.A. No. 7915/2004

Diary Number

3394/2004

Order Date

09-Jan-2014

Document Type

ROP - of Main Case

Disposal Type

Disposed Off

Last updated 16-Jun-2026

Acts & Sections

Section IV

Petitioner(s)

  1. 1.STATE OF PUNJAB .

    Adv. KULDIP SINGH

Respondent(s)

  1. 1.M/S. NIJJAR AGRO FOOD LTD.

Case History

  1. Case disposedDisposed

  2. 09-Jan-2014

    ROP - of Main CaseView PDF

  3. 03-Dec-2004

    ROP - of Main CaseView PDF

  4. 16-Aug-2004

    ROP - of Main CaseView PDF

  5. 22-Mar-2004

    ROP - of Main CaseView PDF

  6. 12-Feb-2004

    Case filed

    Registration No. C.A. No. 7915/2004

View Full Judgment
casestatus.in Summary

Case Summary: State of Punjab v. M/S. Nijjar Agro Food Ltd. (C.A. No. 007915/2004) The Supreme Court dismissed the State of Punjab's appeal, upholding the High Court's direction to pay statutory interest on Rs. 1,10,000 encashed from Nijjar Agro Food's bank guarantee. The guarantee was furnished to secure release of goods detained during a sales tax enforcement check in 1999; after the respondent succeeded in appeal before the First Appellate Authority (which set aside the penalty), the Revenue was obliged to refund the amount promptly, but failed to do so until a fresh penalty order was issued in August 2003. The Court held the Revenue liable for interest from encashment to that date, finding no error in the High Court's reasoning. This case analysis is maintained by casestatus.in based on publicly available court records.

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