2025 (10) TMI 1324

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..... 1 and 2: Mr. Himanshu Takke, AGP. For the Respondent No. 3 - U.O.I: Ms. Shruti D. Vyas a/w Mr. Ashutosh Mishra. P.C.:- 1. Heard Mr. Vivek Laddha, learned counsel who appears with Mr. Aniket Kamtam for the Petitioner and Mr. Takke, learned AGP for the 1st and 2nd Respondent, Ms. Vyas, at our request appears for the 3rd Respondent which, in this case, is only a formal Respondent. 2. Ru....

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.... Rawman Metal & Alloys vs. The Deputy Commissioner of State Tax, Thane Writ Petition (L) No.10928 of 2025 decided on 7 October 2025 and some of the decisions of the Gujarat, Telangana and Delhi High Courts supporting his contention. 5. Mr Takke, learned AGP submits that necessary intimation has already been given to the Petitioner and the Petitioner has also responded to the same. He submitted ....

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..... 7. The issue now raised before us squarely the issue involved in the case of Rawman Metal & Alloys (supra) therein by following the decisions of the Gujarat High Court in the case of Samay Alloys Pvt. Ltd. vs. State of Gujarat Special Civil Application No. 18059 of 2021 decided on 03/02/2022, the decision of the Telangana High Court in the case of Laxmi Fine Chem vs. Assistant Commissioner Wr....

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.... same has been considered and dealt with. 8. Therefore, by following the reasoning in Rawman Metal & Alloys (supra), we quash and set aside the order and direct the Respondents to restore the blocked input tax credit equivalent to that recovered by the Respondents for the months of June, July and August 2025 in pursuance of the impugned order which we have not quashed and set aside. This exerci....