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2019 (7) TMI 588

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..... MR A. C. RAO, JJ. For The Petitioner (s) : MR. APURVA N MEHTA (7202) And VIJAY H PATEL (7361) For The Respondent (s) : NOTICE SERVED BY DS (5) ORAL ORDER ( PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) On 26.6.2019, this Court passed the following order : 1.00. Ms.Maithili Mehta, the learned AGP appearing for the respondents State submitted that the SLP preferred by the State is likely to come up for hearing before the Supreme Court on 01/07/2019. Ms.Mehta further submitted that the State would be pressing hard before the Supreme Court for stay of the operation, implementation and execution of the order dated 29/06/2018 .....

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..... submitted that facts in the present case are distinguishable to the facts of the case in Downloaded on : Wed Jul 10 12:09:01 IST 2019 C/SCA/10531/2019 ORDER State of Gujarat v. Doshi Printing Press and others. It is submitted that in the present case, refund has arisen because of the order passed by the Hon ble Supreme Court in determination proceedings which shall not be akin to even appellate proceedings. The aforesaid is not factually correct. In the present case, the proceedings before the Tribunal were against the order passed by the first appellate authority levying/ charging tax at the rate of 15% against the claim of the Dealer at 5%. In the meantime and during the pendency of the proceedings before the Tribunal, in another proceed .....

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..... red to be posted for hearing. 4.00. If ultimately any interim order is passed by the Supreme Court, staying the operation of the order dated 29/06/2018 passed by this Court in Tax Appeal Nos.748/2018 to 751/2018, impugned in the SLP, it would be altogether a different scenario. However, as on date, the directions to pay the requisite amount with interest applicable is staring in the face of the State past five years. 500. Ms.Mehta submitted that all steps are being taken to see that the aforesaid SLP is taken up for hearing on urgent basis. 6.00. For the present, we adjourn this matter to 03/07/2019. However, if there is no further development in the Supreme Court, then we may consider t .....

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