2020 (2) TMI 1052

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....9 - -<br>CST, VAT & Sales Tax<br>Mr. Justice H.C. Mishra And Mr. Justice Deepak Roshan For the Petitioners : M/s Sumeet Gadodia, Shilpi John & Ranjeet Kushwaha, Advocates. For the Respondents-State : Mr. Manoj Tandon, A.A.G.-IV, Mr. Anshuman Kumar, A.C. to A.A.G.-IV, Mr. Atanu Banerjee, Sr. S.C.-III., Mr. Piyush Chitresh, A.C. to A.G. ORDER As the common question is involved in all these writ applications, they have been heard together and are being disposed of by this common order. 2. Heard learned counsels for the petitioners Companies and learned counsels for the respondent State. 3. The petitioners herein, are engaged in the work of removing of overburden, and coal transportation, within the mining premises of the diff....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion and completion of works shall also be included in the rates, prices and total Bid price submitted by the bidder. However such duties, taxes, levies etc. which is notified after the last date of submission of tender and/or any increase over the rate existing on the last date of submission of tender shall be reimbursed by the Company on production of documentary evidence in support of payment actually made to the concerned authorities. Any decrease in duties, taxes, levies etc. as above shall be recovered by the Company." In the same e-tender notice, there was also a provision for payment of price variation, which reads as follows:- "37.00 PAYMENT OF PRICE VARIATION:- If the prices of Diesel increases or decreases, t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ned counsel has prayed for quashing of their individual notices, annexed in all the writ applications. 8. Learned counsels for the State, on the other hand, have opposed the prayer and submitted that these writ applications are not maintainable at this stage, inasmuch as, only show cause notices have been issued to the petitioners Companies and they can appear before the respondent authorities and satisfy them that the VAT at the rate of 22%, was neither paid by them at the time of purchase of High Speed Diesel, nor the said liability had been passed on to the Coal Companies in their invoices. 9. Having heard learned counsels for both the sides, we are of the considered view that preliminary objection taken by the learned counsels for....