9911796707
TMI Blog2023 (1) TMI 1180X X X X Extracts X X X X X X X X Extracts X X X X ..... ner is a limited company and a public sector undertaking of the Government of India. It is registered with Uttar Pradesh VAT Authority and Haryana VAT Authority. Petitioner entered into "Gas sale and Purchase Agreement" with M/s. Petronet LNG Ltd. Petitioner purchased "Regasified Liquefied Natural Gas" - Commodity Code-04008001 at an agreed price from the Petronet. The goods were transported through pipeline from Petronet, Bharuch Gujarat to premises of the petitioner located in Uttar Pradesh & Haryana. 3. It is averred that the petitioner procured the said goods at concessional rate of 2% against the production of C- forms before the introduction of Goods & Service Tax regime which was w.e.f.01.07.2017, as per provision of Section 8 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of the natural gas purchased from the oil companies in Gujarat and used in the generation or distribution of electricity at its power plant at Haryana. This ambiguity resulted into the petitioner paying 15% of tax under the CST Act. However, with the Carpo Power Limited decision (Supra), the decision applied for C-form against the inter-State procurement done from Petronet before the U.P. VAT Authority and before Haryana VAT Authority. They issued C-forms against the purchases made from the Petronet and pursuant to issuance of the C-forms by the respective VAT authority and after clearance of ambiguity, the petitioner furnished the certificates to the respondent authority [through Petronet]. 4. It is further averred that the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1956 forthwith; (c) pending Notice, admission and disposing of this petition, this Hon'ble Court be pleased to direct the respondents, their sub-ordinates, agents or their representatives: (i) to forthwith sanction the refund claim of the petitioner with such terms and conditions as deemed fit and proper by this Hon'ble Court; or (ii) to direct the respondents, their sub-ordinates, agents or their representatives to decide the pending refund application forthwith without any further delay; (d) for ad-interim relief in terms of prayer (C) above. (e) for costs of the petitioner 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses, tax charged and submission of 'C' forms against the purchases as well as copy of sample invoices, etc. and the Court therefore, held that the petitioner duly complied with the direction issued by the Rajasthan High Court, the respondent authority was bound to process the refund claims under Section-11(B) of the Central Excise Act. The respondents accordingly were directed to process the refund claims of the respective petitioners and grant refund of the tax amount collected from the petitioners and deposited by the seller in accordance with law within stipulated time period. 9. On seeking instructions, the learned AGP fairly submitted that here all necessary documents have been already furnished by the petitioner. The assessment proce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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