2021 (2) TMI 1228

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....: Ms. Aastha Mehta, Adv., Mr. Aniruddha P. Mayee, AOR For the Respondent : Mr. Praveen Kumar, AOR, Ms. Sunaina Kumar, Adv. ORDER 1 The order of the High Court which is impugned in the Special Leave Petitions indicates the factual position that: (i) The respondent was denied a C form in respect of an inter-State sale as a result of which a higher rate of tax was charged; ....

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....d to a dealer registered in the State and that assessment proceedings are pending against the registered dealer. It was urged that the respondent is not registered as a dealer in Gujarat and that a refund can be granted only to the registered dealer. 3 The High Court has met this submission of the State of Gujarat by ruling that the dealer has passed on the burden to the respondent and hence, t....