2015 (5) TMI 140

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....ORDER (Per : Honourable Mr. Justice M. R. Shah) 1.0 RULE. Shri Chintan Dave, learned AGP waives service of notice of rule on behalf of the respondents. 2.0 In the facts and circumstance of the case and with the consent of the learned advocates appearing on behalf of the respective parties, the present petition is taken up for final hearing today. 3.0 By way of this petition under Artic....

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....s denied to the petitioner on the ground that some reassessment proceedings have been initiated. It is submitted that as such the reassessment proceedings relying upon the decision of the Hon'ble Supreme Court in the case of Kothari Products Ltd. Vs. Government of Andhra Pradesh reported in 2000 STC (Vol.119) SC 554, which has no bearing at all are absolutely illegal. It is submitted that even the....

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....n. He has opposed the present petition mainly on the ground of delay by submitting that the petitioner was entitled to the refund as per the assessment orders passed for the Financial Years 1999-00 and 2000-01 on 30/09/2003 and, thereafter the present petition has been filed. From the affidavit-in-reply it also appears that it is the case on behalf of the respondent that the reassessment proceedin....

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....ng since 2004. Under the circumstances, to deny the refund, which the petitioner is entitled to as per the assessment orders for the Financial Years 1999-00 and 2000- 01 solely on the ground that the reassessment proceedings are pending since many years is absolutely illegal and most arbitrary. Hence, subject to the outcome of the reassessment, if at all it is permissible now, the petitioner is en....