2025 (9) TMI 1599

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.... For the Respondent(s) : C.S.C. ORDER 1. Heard Mr. Punit Agarwal, learned counsel appearing on behalf of the petitioners and Mr. Ankur Agarwal, learned Standing Counsel for the State. 2. This is an application filed under Article 226 of the Constitution of India, wherein the writ petitioner is aggrieved by the inaction on the part of the respondent authorities in complying with the asse....

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....ed 17.12.2019, insofar as it seeks to impose UPVAT on ENA, Rectified Spirit and SDS, is ultra vires, both on account of lack of (i) legislative competence and (ii) valid delegation. It is therefore quashed. Consequentially, all assessment Orders/Notices dated 30.6.2021, 21.6.2021, 8.6.2021, 15.6.2021, 11.6.2021, 7.7.2021, the (administrative) Circulars/letters dated 10.6.2021 and 11.6.2021, impugn....

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....tice on behalf of the first respondent. 3 Counter affidavit be filed within a period of four weeks from the date of service. 4 Tag with SLP(C) No 7735 of 2022." 4. It is agreed by the parties appearing on both sides that the Supreme Court did not grant any stay on the order passed by the High Court, that is being assailed before the Supreme Court. 5. It is a trite law that ....

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....y realized by the dealers as tax. In the present case, both the buyer and the seller of the goods are before the Court. The liability of the tax in the present case has been passed on to the buyer of the goods, as per the finding in the impugned order. 7. In light of the same, we direct the authority concerned to refund the money to the buyer, i.e., petitioner No.2, upon an indemnity bond being....