Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (7) TMI 221 - GUJARAT HIGH COURT

2016 (7) TMI 221 - GUJARAT HIGH COURT - TMI - Release (refund) of pre-deposit amount as per the direction of the tribunal - unjust enrichment - The Government filed rectification application No.6/2014 seeking recall of the order on the ground that the same was passed on an apparent error. This application came to be dismissed by the Tribunal by an order dated 21.2.2014. This is how the Government has challenged the said three orders passed by the Tribunal on 27.2.2009, 9.1.2014 and 21.2.2014. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

assessee has already received the refund. Under what circumstances, the refund was released is not known to us and is not necessary for us to go into. We merely take note of the submissions made by the counsel for the respondent. - Petitions disposed of. - SPECIAL CIVIL APPLICATION NO. 9454 of 2015 - Dated:- 13-6-2016 - MR. AKIL KURESHI AND MR. A.J. SHASTRI, JJ. FOR THE PETITONER : MS JIRGA JHAVERI, AGP FOR THE RESPONDENT : MR B S SOPARKAR, ADVOCATE ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL K .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of respondent assessee had reached the Tribunal in Revision Application No.61/2006. Of the two issues of central importance, the petitioner did not press the issue regarding the taxability of Pan Masala without tobacco. However, the second issue pertained to applicability of decision of Supreme Court in case of M/s. Kothari Products Ltd. v. Govt, of Andhra Pradesh reported in (2000)119 STC 553 (SC). In this context, the Tribunal ruled in favour of the assessee. By the order dated 27.2.2009, the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ng following directions : Considering the rival submissions and facts of the case, we direct the department to give effect of the order passed by the Tribunal on 27.2.2009 and grant refund to the applicant within 30 days from the date of this order, failing which the Commissioner of Commercial Tax is directed to seek explanation from the concerned officer as to why the order of this Tribunal is not implemented till this date. 3. The Government filed rectification application No.6/2014 seeking re .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

and laches. In the petition, effectively no grounds are raised and no averments are made explaining such inordinate delay of nearly six years in filing this petition. The order was passed by the Tribunal on 27.2.2009. This petition was filed on 17.4.2015. The department has lost its right to question the order of the Tribunal on merits. However, when it comes to Tribunal's further orders dated 9.1.2014 and 21.2.2014, we have serious doubt about the authority of the Tribunal to direct payment .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version