2023 (5) TMI 647

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....r, takes notice for the respondents. 2. Heard both sides and also perused the materials placed before this court. 3. Challenging the common order dated 17.04.2023 passed by the learned Judge in W.M.P.Nos.11197, 11202 & 11209 of 2023 in W.P.Nos.11314, 11317 & 11321 of 2023, the appellants have preferred the present appeals. 4. According to the appellant, they are a dealer in consumer durable goods such as TV, Washing machine, Refrigerator, home theatre systems, etc. and was a registered dealer on the file of the first respondent herein. In respect of the assessment years 2006-07, 2007-08 and 2008-09, notices dated 22.12.2009 and 29.12.2009 were issued by the first respondent, inter alia proposing to reverse the input tax, by stating that ....

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....2023. On 17.04.2023, the learned Judge having observed that the appellant has got prima facie case, has granted an order of interim stay, on condition that they should pay a sum of Rs.75,00,000/- within a period of four weeks from the date of the receipt of the order. Aggrieved by the same, the appellant is before this court with the present appeals. 5. The learned counsel for the appellant submitted that out of the total disputed tax of Rs.1,02,05,505/- for the assessment years in question, a sum of Rs.46,81,461/- relates to the reversal of ITC on incentives, which is covered by the judgment of the Apex Court in M/s.Jayaram & Co. case (cited supra) and the order of this court dated 04.02.2021 in WP.Nos.28335 to 28337 of 2010 in the earlie....