TaxTMI 
TaxTMI 
2020 (10) TMI 1060
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....04 of 2019 With I.A. No. 2353 of 2020 , Civil Review No. 109 of 2019 With I.A. No. 2354 of 2020 & I.A. No. 5415 of 2020, Civil Review No. 110 of 2019 With Caveat Petition No. 294 of 2019 and I.A. No. 2357 of 2020, Civil Review No. 111 of 2019 With Caveat Petition No. 266 of 2019 and I.A. No. 2352 of 2020, Civil Review No. 112 of 2019 With Caveat Petition No. 295 of 2019 and I.A. No. 2356 of 2020 ,Civil Review No. 114 of 2019 ,Civil Review No. 10 of 2020 Civil Rev. No. 113 of 2019 I.A. No. 2349 of 2020, Civil Review No. 9 of 2020 Caveat Petition No. 268 of 2019 I.A. No. 2350 of 2020 HON'BLE MR. JUSTICE H.C. MISHRA And HON'BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioners : M/s S.D. Sanjay, Sr. Advocate Sweta Kumari & Aanya, Advocates ....
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....er reserved in the writ applications, rather, upon conclusion of the arguments, the Judgment was dictated in the open Court by us in presence of the learned advocates of all the parties, including learned counsel for the review petitioner as well. As such, this statement is against the record and absolutely uncalled for. However, we do not propose to take any action in the matter, except giving a counselling suggestion to the counsel for the review petitioners to be careful while drafting applications and to be fair enough to bring on record the correct facts only and not the incorrect facts. 4. The writ petitioners, who were engaged in manufacturing process, mining operations or power generation, were the bulk purchasers of High Speed D....
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....n'ble Punjab and Haryana High Court in Capro Power Limited's case (supra), as affirmed by the Hon'ble Supreme Court and the similar views have been taken by the seven other High Courts in the similar facts and circumstances. We see no reason to deviate from the consistent stands taken by the different High Courts of the Country. Accordingly, the impugned circular dated 11.10.2017 issued by the State Government in its Commercial Taxes Department, which have been challenged in all these writ applications, is hereby, quashed. 27. Pursuant to the interim orders passed in these writ applications, Form-C have been issued to the petitioners and it is an admitted case by the learned counsel for the petitioners that provisional credit n....
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....ned senior counsel for the review petitioners has submitted that this relief was neither prayed for by the writ petitioners nor there was any argument on the same. It is submitted by learned senior counsel that after the Judgment passed by this Court, they have claimed the refund on the basis of Form-'C', but their claims have been rejected by the concerned authorities in the State of West Bengal. 8. Learned counsel for the review petitioners has also placed before us that a similar situation arose in the State of Rajasthan and in the State of Gujarat. The State of Gujarat refused to refund the extra amount of CST deposited by the selling dealer, i.e., Reliance Industries Ltd., to them, for the inter State sale of High Speed Diesel for u....
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....hand in its Commercial Taxes Department, denying the issuance of Form-'C', to the writ petitioners and as a necessary consequence thereof, held the writ petitioners entitle to refund of the tax deposited by them. Since it was brought to the notice of this Court that pursuant to the Form-'C' issued in obedience of the interim orders passed by this Court, provisional credit notes had also been issued to the writ petitioners by the review petitioner Oil Company, we made it clear that the provisional credit notes shall be given effect to, and in any case, if the CST has been deposited to the State Exchequer, the respective Oil Companies shall be entitled to claim the refund thereof. 11. It appears that some of the writ petitioners ha....