TaxTMI 
TaxTMI 
TaxTMI 
2013 (5) TMI 60
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....a, the petitioner has prayed for following reliefs : "i. issue a writ, order or directions in the nature of certiorari quashing the orders dated 25.10.2012 and dated 09.11.2012 passed by respondent nos. 3 and 4, respectively, as contained in Annexure Nos. 1 and 2 to the writ petition; ii. issue a writ, order or directions in the nature of Mandamus directing the State of U.P. to refund the claimed amount of VAT deposited by the petitioner with interest; iii. issue a declaration declaring the impugned action of the State Authorities in declining the claim of refund as ultra vires being violative to Article 265 of the Constitution of India and other statutory provisions. iv. Such other/further relief as the Hon'ble Court may deem just ....
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....uct in their favour by the Government of India. The aforesaid licence was granted by the Government of India by means of the Production Sharing Contract (hereinafter referred to as PSU), which was entered into between the Government of India and the Contractors i.e. Reliance Industries and NIKO (NECO) Ltd., wherein Article 2 of the PSC, it has been mentioned that participating interest of Reliance Industries Ltd. is 90%, whereas that of NIKO (NECO) Ltd. is 10%. Petitioner is one of the customers of Reliance Industries Ltd. and has entered into a Gas Sales and Purchase Agreement (hereinafter referred to as "GSPA") dated 27.3.2009 with Reliance Industries Ltd. for purchasing gas from it. Subsequently, Reliance Industries Ltd. had assigned 30%....
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....ssing Authority for passing fresh order. On remand, a show cause notice was issued to the Reliance Industries Ltd., to which reply was tendered by the Reliance Industries Ltd. Subsequently, an assessment order dated 11.6.2010 was passed by the Assessing Authority under Section 25 of the U.P. Value Added Tax, 2008, imposing VAT on the supply of natural gas by Reliance Industries Ltd. and its affiliates to its customers in the State of U.P. treating it as Intrastate sale. Feeling aggrieved by the assessment order dated 11.6.2010, Reliance Industries Ltd. has approached this Court by filing writ petition No. 6281 (M/B) of 2010. A Division Bench of this Court, vide order dated 26.7.2010, as an interim measure, stayed the assessment order dated....
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....f certiorari is issued quashing the impugned order dated 11.6.2010 passed by Additional Commissioner Grade-II, Commercial Tax Lucknow as contained in Annexure-5 to the writ petition with all consequential benefits. All consequential orders passed or notices issued by the respondents State of U.P. on account of order dated 11.6.2010 are also set aside. A writ in the nature of mandamus is issued directing the State Government to refund the tax realised in pursuance to order dated 11.6.2010 forthwith to the assesses, expeditiously. Writ petition is allowed accordingly. No order as to costs." After the above order dated 7.9.2012 passed by this Court, petitioner requested the authorities to refund Value Added Tax deposited by the petitioner f....
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....pplication for clarification/modification of the judgment and order dated 7.9.2012 in writ petition No. 1346 of 2012 but the same was rejected. However, it was provided that for any cause of action, option is open to the applicant to approach the appropriate forum. Per contra, Sri H.P. Srivastava, learned Additional Chief Standing Counsel submits that facts involved in instant writ petition and that of writ petition No. 6281 (M/B) of 2010 :Reliance Industries Ltd. Versus State of U.P. and others, are not the same insofar as in the case of Reliance Industries Ltd. (supra), provisional assessment order was passed, against which first appeal and second appeal was preferred and thereafter, the matter was came up before this Court and heard by ....
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.... impugned order; and directed the State Government to refund the tax realized in pursuance to order dated 11.6.2010 forthwith to the assessees expeditiously. Therefore, plea of the department that in the instant case, neither any provisional assessment nor final assessment order was passed and as such, until and unless respondents are not assessed, there is no occasion for refunding the amount, has no force insofar as it is not in dispute that agreement, which was entered into between M/s Reliance Industries Ltd., NIKO (NECO) Ltd. and M/s B.P. Exploration (Alpha) Ltd. for supplying the natural gas to the petitioner, was by consortium, as stated hereinabove and as per the terms and conditions of the said agreement, natural gas has been suppl....