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This Court directed the respondents to process the petitioner's refund claims and grant a refund of the excess tax amount collected from the petitioner and deposited by the seller, in accordance with the law within twelve weeks. The Court held that the petitioner is entitled to a refund of the excess tax paid, being the difference between 15% tax paid and 2% tax liable after furnishing the C-Form for purchasing natural gas, along with interest paid on delayed tax payment. The respondents were directed to consider the petitioner's refund application for 2017-18 and 2018-19, pass an order for the refund amount and interest claimed after verifying the C-Forms, and pay statutory interest under the CST Act.
This Court directed the respondents to process the petitioner's refund claims and grant a refund of the excess tax amount collected from the petitioner and deposited by the seller, in accordance with the law within twelve weeks. The Court held that the petitioner is entitled to a refund of the excess tax paid, being the difference between 15% tax paid and 2% tax liable after furnishing the C-Form for purchasing natural gas, along with interest paid on delayed tax payment. The respondents were directed to consider the petitioner's refund application for 2017-18 and 2018-19, pass an order for the refund amount and interest claimed after verifying the C-Forms, and pay statutory interest under the CST Act.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4920 
