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2022 (10) TMI 188 - SC ORDERE-auction - arbitrable dispute or not - appellant was virtually seeking the enforcement of a contract through a writ petition for raising a claim for refund - seeking acceptance of Form C and issue Form E-1 to the petitioner for the goods distained from one State to another - grant of benefit of concessional rate of tax to the petitioner after accepting Form C on record - HELD THAT:- The High Court was in error. The appellant is not asserting a contractual claim in pursuance of the e-auction. Undoubtedly, a contractual dispute would be amenable to be resolved by arbitration. However, in the present case, as the reliefs which have been extracted above indicate, the dispute was not of that nature. Hence, we are inclined to set aside the impugned judgment and order dated 15 March 2018 and remand the proceedings back to the High Court for consideration on merits. The appeal is allowed. The impugned judgment and order dated 15 March 2018 is set aside. Since the writ petition was filed in 2016, the High Court requested to endeavour an expeditious disposal preferably within a period of four months from the date of receipt of a certified copy of this order. The respondents shall file their reply within four weeks. Application disposed off.
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