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STATE OF GUJARAT THROUGH COMMISSIONER OF COMMERCIAL TAX Versus DHARIWAL INDUSTRIES LTD

2016 (7) TMI 221 - GUJARAT HIGH COURT

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. - Held that:- neither the question of unjust .....

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r 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 KURESHI) 1. This petition is filed by the State .....

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al 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, therefore, the Tribunal partially allowed the pet .....

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l 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 recall of the order on the ground that the same .....

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ounds 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 of refund pursuant to its order. Learned coun .....

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