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2017 (10) TMI 251

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..... Mittal, Advocate with Mr. Rajveer Singh, Ms. Nidhi Gupta, Advocates For The Respondents : Ms. Shiva Lakshmi, CGSC with Mr. Ruchir Rai, Mr. Sri Ram Krishna, Advocate for R-1. Mr. Satyakam, ASC for R-2. ORDER C.M. No. 32855/2017 (Exemptions) 1. Allowed subject to all just exceptions W.P. (C) No. 7965/2017 2. The issues raised in this petition, which involves a challenge to the validity of .....

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..... to an extent of Rs. 11.41 crores. 6. In that view of the matter, with regards to the additional levy in terms of the impugned legislation on the aforementioned stock of coal on which the Petitioner has already paid the Clean Energy Cess, the Petitioner should not be required to make any further payment during the pendency of the present petition. However, as far as the stocks of coal on which no .....

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..... o the Petitioner furnishing to the satisfaction of the officers proof of such payment, the Petitioner will be given credit for such payment and will not be required to make any further payment under the impugned Act for effecting sales and clearances. Till such time the said exercise is completed, no coercive steps will be taken against the Petitioner to recover the levy under the impugned Act. 9 .....

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..... g it in the electronic returns, this Court has issued certain further interim directions. 11. On the same lines it is directed that the Petitioner here will continue to pay the taxes as and when they fall due after availing and utilizing the credit for the cess already paid. This will, however, be subject to the final orders passed by this Court. As regards to the non-filing of returns by the Pet .....

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