9911796707
TMI Blog2023 (10) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act and, more particularly, in respect of release of Form C, which are required to be furnished by the Petitioner to the IOCL, to avail the benefit of the tax paid. The Petitioners are admittedly the dealers of the petroleum products as supplied by the Respondent IOCL. In the peculiar facts of the case, it would be appropriate that the statutory mechanism is required to be discussed between the parties and appreciated in its proper perspective so that the dispute in this regard as asserted in the present proceedings can be resolved amicably. The present petition needs to be disposed of by directing the Respondent - Deputy General Manager, IOCL, to hear the Petitioner and after appreciating the contentions of the Petitioner on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of interstate transactions. The contention of the Petitioner is that Form C is issued by the appropriate jurisdictional authorities, within a span of three months and, therefore, it is not possible for the members of the Petitioners to comply any monthly requirement in that regard. It is on such statutory complexion, Mrs. Badheka would submit that the case of the Petitioner is restricted for the reliefs as raised in the present petition. 4. The prayers as made in the petition reads thus: A. Writ of Mandamus, or such other Writ in the nature of Mandamus holding that requirement for bank guarantee for the differential tax for supply made against C Forms cannot be insisted upon as per letter dated 07-02-19, 01-03-19, 15-04-19, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on with utmost urgency and therefore the Petitioner pray liberty to submit additional submissions and documents with the prior permission of the Court. J. Such further relief(s) as deemed fit and proper in the facts and circumstances of the case. 5. Mrs. Badheka has also drawn our attention to a detailed representation as made by the Petitioner in this regard, the last of such representation being representation dated 25th April 2019 (Exhibit L) which is signed by the members of the Petitioner Association. It is her submission that the said representation as also the earlier representations in regard to the Petitioner's contentions have not been decided. 6. Mr. Mody, learned Counsel for the Respondents, would oppose the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lthough the Petitioner had made detailed representations from time to time, there was neither a hearing nor a decision taken on such representation, which in fact is not to the benefit of both the parties. 10. We are, accordingly of the opinion that the present petition needs to be disposed of by directing the Respondent - Deputy General Manager, IOCL, to hear the Petitioner and after appreciating the contentions of the Petitioner on the statutory canvass as involved, take an appropriate decision by passing a reasoned order on such representation by keeping open all contentions of the parties. 11. We may also note that it would be in the interest of both the parties that the issues are resolved, as the Petitioners are dealers of the R ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
