2019 (6) TMI 1360

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....Respondent (s) : MS MAITHILI MEHETA, AGP AND NOTICE SERVED BY DS(5) ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1.00. Ms. Maithili Mehta, the learned AGP appearing for the respondents - State submitted that the SLP preferred by the State is likely to come up for hearing before the Supreme Court on 01/07/2019. Ms. Mehta further submitted that the State would be pressing hard bef....

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....ned decision of the learned Tribunal holding that the respondent is entitled for claim of interest on refund which may be allowable under Section 54(1)(aa) of the Gujarat Sales Tax Act, 1969. When the attention of the learned Assistant Government Pleader was drawn to the decision of the Division Bench of this Court in the case of State of Gujarat v. Doshi Printing Press - [2015] 82 VST 384 (Guj.) ....

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....ere against the order passed by the first appellate authority levying/ charging tax at the rate of 15% against the claim of the Dealer at 5%. In the meantime and during the pendency of the proceedings before the Tribunal, in another proceeding, including in the case of the very Dealer, the Hon'ble Supreme Court held that the Dealer shall be entitled to interest under Section 54(1)(aa) of the Gujar....

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....ealer shall be entitled to interest on the refund. As such, the issue involved is directly covered by the decisions of the Division Bench of this Court referred to hereinabove." 3.00. Thus, the issue with regard to the entitlement of the claim of interest on refund under section 54(1)(aa) of the Gujarat Sales Tax Act, 1969 came to be set at rest by this Court in June, 2018. However, the SLP cam....