9911796707
TMI Blog2024 (1) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assessing Officer/Deputy Commissioner of State Tax needs to de novo consider the proceedings and pass appropriate assessment orders, which may be a consolidated order or otherwise, however, by furnishing appropriate reasons on the refund application of the petitioner in accordance with law. Petition disposed off. - G. S. KULKARNI AND FIRDOSH P. POONIWALLA, JJ. For the Petitioner : Mr. Rohan Shah, Mr. Srisabri Rajan, Mr. Mohammed Anajwalla, Mr. Anupam Dighe, Ms. Chandni Tanna Mr. Prathamesh Chavan i/b. India Law Alliance. For the Respondent nos. 1 and 2 : Ms. Jyoti Chavan, Addl. G.P. P.C. 1. The petitioner in this petition under Article 226 of the Constitution of India has prayed for the following reliefs: a) that this Hon'ble Court be pleased to declare that: (i) the collection and retention of the amount of Rs. 12.38 crores which was collected by the Respondents during the investigation stage in December 2016 (cash payment Rs. 9.99 crores + refunds adjusted -Rs. 2.39 crores) towards the purported CST liability (tax and interest), and (ii) the additional adjustment of refunds amounting to Rs. 2.03 crores at the assessment stage b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not justified, as it was contrary to the provisions of the Acts. 2. Mr. Sonpal, learned Counsel appearing for the Revenue states that the amounts of which refund is being sought were deposited by the petitioners on filing revised returns and/or regular return under the Acts. Thus, no interference is warranted in writ jurisdiction. However, he also very fairly states that the assessments of the revised/ regular returns of the petitioners for the Financial Years 2010-11 to 2016-17 are in progress. On instructions, he further states that the assessment would be done expeditiously and if on assessment the petitioners are found entitled to refund, the same shall be granted in accordance with law. 3. We accept the above statement on behalf of the Revenue. 4. In view of the above, Mr. Shah, learned Counsel appearing in support of the petition, on instructions, seeks to withdraw this petition. However, he seeks liberty to urge the contentions raised herein before the Authorities, who are in the process of assessing the revised returns/ regular returns for the Financial Years 2011- 12 to 2016-17. 5. Liberty as sought is granted. 6. In the above view, the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that this deposit done during the course of a search was not justified, as it was contrary to the provisions of the Acts. 2. Mr. Sonpal, learned Counsel appearing for the Revenue states that the amounts of which refund is being sought were deposited by the petitioners on filing revised returns and / or regular return under the Acts. Thus, no interference is warranted in writ jurisdiction. However, he also very fairly states that the assessments of the revised / regular returns of the petitioners for the Financial Years 2010-11 to are in progress. On instructions, he further states that the assessment would be done expeditiously and if on assessment the petitioners are found entitled to refund, the same shall be granted in accordance with law. 3. We accept the above statement on behalf of the Revenue. 4. In view of the above, Mr. Shah, learned Counsel appearing in support of the petition, on instructions, seeks to withdraw this petition. However, he seeks liberty to urge the contentions raised herein before the Authorities, who are in the process of assessing the revised returns / regular returns for the Financial Years 2011-12 to 2016-17. 5. Liberty as so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsideration to the Adjudicating Authority, petitioner will be saved from filing another writ petition and this court also not burdened with another Petition. Mr. Sonpal, in fairness as an officer of the Court, has no objection. We appreciate the stand of Mr. Sonpal. 12. In the circumstances, the order dated 12.05.2021 for F.Y. 2016- 17 is also quashed and set aside. The directions as above given for the years mentioned in the petition will be followed also for F.Y. 2016- 2017. (emphasis supplied) 4. It has so transpired that after the above orders were passed by this Court, a show cause notice dated 18 May, 2023 for the period from 2014 to 2016-17 came to be issued to the petitioner. The petitioner responded to the said show cause notice by its detailed reply, which was filed on 16 June, 2023. In such reply, the petitioner set out a categorical case in regard to the entitlement to the refund amounts, which were subject matter of the proceedings before this Court in the Writ Petitions as noted by us, and on which this Court had passed substantive orders. The petitioner also responded to the show cause notice on merits. 5. On the said show cause notice, the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered and decided with appropriate reasons and in accordance with law. It is thus submitted that the impugned order on such ground is required to be quashed and set aside. 7. On the other hand, Ms. Chavan, learned Addl. G.P. has supported the impugned order. It is her submission that the petitioner would not be entitled to the refund and the approach of the authority considering the law is appropriate and ought not to be interferred. It is also her submission that if the petitioner is aggrieved by such order, the remedy for the petitioner is to pursue the statutory appeal. Mr. Shah, responding to such contention, would submit that the petitioner being seriously aggrieved on the rejection of the refund claim would withdraw the appeal in the event the Assessing officer reconsiders the issues and pass a fresh order in accordance with law. 8. Having heard the learned counsel for the parties and having perused the record as also the impugned order and also bearing in mind the orders passed by this Court on the two earlier petitions filed by the petitioner, we are of the opinion that it was necessary for the Assessing officer/Deputy Commissioner of State Tax to have addressed the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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