2024 (4) TMI 621

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....023 bearing CAS Order No. 875/2023-24 for the tax period 2008-09 (Annexure - P3), and 31.10.2023 bearing CAS Order Nos. 890/2023-24 and 891/2023-24 for the tax periods 2007-08 and 2006-07 respectively (Annexures - P1 and P2) passed by the 2nd Respondent under section 62(6) of the KVAT Act; (ii) quashing the orders dated 26.11.2020 bearing CAS Order Nos. 305364296 and 331364321 for the tax periods 2006-07 and 2007-08 respectively (Annexure - H1 and H2) and 27.11.2020 bearing CAS Order No. 376364562 for the tax period 2008-09 (Annexure - H3), passed by the 1st Respondent under section 39(2) r.w.s 36(1) and 72(2) of the KVAT Act; (iii) quashing the demand notices dated 26.11.2020 bearing reference Nos. 197788206 and 188788316....

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....le Court may deem fit in the facts and circumstances of the case, in the interests of justice and equity." 2. Heard learned Senior Counsel for the petitioner and learned Additional Government Advocate for respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the petitions and referring to the material on record, learned Senior counsel for the petitioner invited my attention to the re-assessment orders both dated 26.11.2020 at Annexures-'H1' and 'H2' and re-assessment order dated 27.11.2020 at Annexure-'H3' and demand notices both dated 26.11.2020 at Annexures-'J1' and 'J2' and demand notice dated 27.11.2020 at Annexure-'J3' in orde....

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....etting aside the assessment orders and demand notices, W.P. No. 15057/2021 may also be disposed of. 5. Per contra, learned Additional Government Advocate appearing for the respondents does not dispute that the issue as regards availment of Input Tax Credit is squarely covered by the judgment of this Court in BEML's case (supra) and appropriate orders may be passed in the present petitions also. 6. As rightly contended by the learned Senior counsel appearing for the petitioner, in BEML's case (supra), the Division Bench held as under:- "31. Thus, in view of the above recorded findings, we respectfully agree with the opinion of the Hon'ble Single Judge. The law laid down in Collector of Central Excise, Pune v. Dai I....