2021 (2) TMI 1228

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....dha 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; (ii) The respondent moved the Rajasthan High Court in a ....

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....e 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, to deny the claim of refund to the respondent despite the State not contest....