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2020 (8) TMI 222 - GUJARAT HIGH COURTRefund of tax collected from the seller of diesel and deposited with the respondent-authorities, in the absence of C-Forms - Non-issuance of C-forms - purchase of diesel at concessional rate - CST Act, 1956 - denial to issue forms on the ground that after introduction of the GST regime, the registration certificates of the dealers such as the writ applicant, automatically stood cancelled and they were not eligible for making purchases of diesel against C form declarations - HELD THAT:- The issue raised in the present litigation is squarely covered by a decision of a Coordinate Bench of this Court in the case of J.K. CEMENT LTD. VERSUS STATE OF GUJARAT [2020 (3) TMI 140 - GUJARAT HIGH COURT] where it was held that in the absence of ‘C’ forms having been issued by the Rajasthan authorities, the respondent authorities have collected excess tax from the seller-Reliance Industries Limited, who in turn has collected the same from the petitioners. Once the Rajasthan authorities issue C forms against the sales made by Reliance Industries Limited to the petitioners and the petitioners produce the requisite documents/forms before the respondent authorities, the respondent authorities are required to process such claim within twelve weeks of the same being made in writing by the petitioners. The respondents are directed to forthwith process the refund claim of the writ applicant and grant the refund of the tax amount collected from the writ applicant and deposited by the seller in accordance with law within a period of twelve weeks of the receipt of a copy of this judgment - Application allowed.
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