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TMI Blog2023 (1) TMI 1178X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent(s) No. 2, 3. Mr Trupesh Kathiriya AGP for the Respondent(s) No. 1. ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. Petitioner is a limited company and a public sector undertaking of the Government of India. It is registered with UP-VAT Authority and Haryana VAT authority as well. Petitioner entered into "Gas sale and Purchase Agreement" with M/s. Petronet LNG Ltd., and it p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1956. With the introduction of the GST regime, six commodities continued to be governed by the respective State Value Added Tax laws for the transactions within the State as well as the CST Act. 3. The C-forms as per the instructions of the UP State Government could be issued to the registered dealers due to the amendment in the definition of the goods as defined under the Section 2(d) of the CST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other appropriate Order or direction for calling upon the refund application of the Petitioner and after going through the same, Respondents be ordered to sanction the refund amount under the Central Sales Tax Act, 1956 collected from the Petitioner and deposited by the seller along with interest; or (b) That this Hon'ble Court be pleased to issue a Writ of Mandamus, or a Writ in the nature ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... costs of the petition be provided; and (f) for such further and other reliefs, as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case." 5. We have learned advocate Mr. Hardik Modh, who has taken us through various decisions addressing this issue rendered in the case of J.K.Cement Ltd. vs. State of Gujarat 2021(375) E.L.T.113 (guj.) and requested for refund ..... X X X X Extracts X X X X X X X X Extracts X X X X
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