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TMI Blog2020 (8) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... 23-7-2020 - The Hon'ble Mr. Justice Aparesh Kumar Singh And The Hon'ble Mrs. Justice Anubha Rawat Choudhary For the Petitioner : Mr. Deepak Sinha, Adv. For the Resp. Nos. 1 2 : Mr. Amit Kumar Das, Adv. For the Resp. No. 3 : Mr. Ratnesh Kumar, Adv. ORDER Learned counsel Mr. Deepak Sinha for the petitioner, Mr. Amit Kumar Das for the C.C.L. and Mr. Ratnesh Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on every taxable person who is making a taxable supply of goods and further as per Section 9(2) of the said Act, every such taxable person shall apply for refunds of such cess paid and admittedly in the instant case respondent CCL is the taxable person who is supplying Washery Rejects to the petitioner and therefore liability to make payment of cess under the aforesaid Act is exclusively upon th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017 the liability of making payment of cess is on the respondent as it is making a taxable supply of goods and further as per Section 9(2) of the said Act, the respondent shall apply for refunds of such cess paid. (e) For a declaration that Washery Rejects are waste products of washery and hence do not fall under the category Coal, briquettes, ovoids and similar solid fuel manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the agreement. Learned counsel for the CCL has, on the basis of the statements made in the counter affidavit, submitted that the writ petition is not maintainable. Learned counsel Mr. Ratnesh Kumar appears for CGST. A counter affidavit has been filed on behalf of the CGST also. He however does not object to the prayer for withdrawal of the writ petition. Having regard to the prayer made t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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