2023 (6) TMI 1236 - HC - VAT and Sales Tax

Calling for the records pertaining to the Petitioner s case and after going into the validity and legality thereof to quash and set aside the impugned Order - direction to Respondents themselves, their officers and subordinates to withdraw and/or cancel the impugned Order dated 11.12.2018 passed by the Respondent No. 2; and to refrain from taking any steps or proceedings in pursuance of and/or in furtherance of and/or in implementation of impugned Order dated 11.12.2018 passed by the Respondent No. 2 - benefits of the exemption granted vide Notification No. DNH/CST/4-1/99/4 dated 31.12.1999 and Notification No. ADM/LAW/CSR/2/84 dated 04.01.1984 without the production of C Forms. HELD THAT - The petitioner has drawn our attention to the judgment and order dated 30 August, 2012 passed by a co-ordinate bench of this PRISM CEMENT LTD AKSHAY RAHEJA VERSUS STATE OF MAHARASHTRA, FINANCE DEPARTMENT OTHS. MUMBAI 2013 (7) TMI 668 - BOMBAY HIGH COURT to the order passed on Voltas Ltd. and Anr. Vs. Commissioner of Sales Tax, Dadra Nagar Haveli, Silvassa and Ors.) dated 03 September, 2012, as also to another order of even date in case of Universal Comfort Products Pvt. Ltd. Anr. Vs. Commissioner of Sales Tax, Dadra Nagar Haveli, Silvassa Ors. to contend that the issue as arising in the present petitions is squarely covered by the decision in Prism Cement Ltd. Anr. Vs. State of Maharashtra and Ors. as also in cases of Voltas Ltd. and Anr. Vs. Commissioner of Sales Tax, Dadra Nagar Haveli, Silvassa and Ors. and Universal Comfort Products Pvt. Ltd. Anr. Vs. Commissioner of Sales Tax, Dadra Nagar Haveli, Silvassa Ors. The orders passed by the Division Bench in Voltas Ltd. and Anr. Vs. Commissioner of Sales Tax, Dadra Nagar Haveli, Silvassa and Ors. by which the Division Bench disposed of the said case following the decision in case of Prism Cement Ltd. Anr. Vs. State of Maharashtra and Ors held that the petitioners have challenged the validity of the Circulars at Exhibits S, U, V W to the petition. Counsel for the parties state that this Court in the case of Prism Cements Ltd. V/s. State of Maharashtra Ors. has quashed similar circulars issued by the Commissioner of Sales Tax, State of Maharashtra. Petition allowed.

Summary

Issues Involved:
The issues involved in this case are the petitioner seeking various reliefs under Article 226 of the Constitution of India, challenging an order passed by Respondent No. 2, eligibility for exemption benefits without C Forms, waiver of interest, and the applicability of previous judgments to the present petitions.

Relief Sought under Article 226:
The petitioner sought the issuance of a Writ of Certiorari or any other appropriate writ to quash the impugned order, to withdraw and cancel the said order, and to restrain the respondents from taking any further steps based on the order. Additionally, the petitioner requested a declaration of eligibility for exemption benefits without the production of C Forms and waiver of interest.

Applicability of Previous Judgments:
The petitioner's counsel referred to previous judgments by a co-ordinate bench of the High Court, specifically mentioning cases involving Prism Cement Ltd., Voltas Ltd., and Universal Comfort Products Pvt. Ltd. The counsel argued that the issues raised in the present petitions were similar to those addressed in the mentioned judgments, indicating that the present case was covered by the decisions in those cases.

Division Bench Orders:
The Division Bench disposed of a case involving Voltas Ltd. by following the decision in Prism Cement Ltd., where similar circulars were quashed. Another recent order by a co-ordinate bench allowed a petition challenging similar issues raised by the petitioners, aligning with the decisions in Prism Cement Ltd. and Voltas Ltd.

Supreme Court Appeal and Disposition:
The Division Bench's decision in Prism Cement Ltd. is under appeal before the Supreme Court by the Union Territory of Dadra and Nagar Haveli Administration. However, there is no stay on the High Court's judgment in Prism Cement Ltd. As per the High Court's order in a related case, the present petition was allowed in line with the Division Bench's judgment in Prism Cement Ltd.

This summary provides a detailed overview of the issues involved in the legal judgment, including the reliefs sought by the petitioner, the applicability of previous judgments, the Division Bench orders, and the status of the case in relation to an appeal before the Supreme Court.