TMI Blog2020 (3) TMI 995X X X X Extracts X X X X X X X X Extracts X X X X ..... r Company, who in turn, shall deposit the said amount being the assessed differential amount of CST in the Government Treasury, within the period of ten days after receiving the cheque / draft. The remaining amount shall be refunded back by the Registrar General of this Court to the respondent HEC Ltd. Further it is made clear that since the petitioner Company is not at fault in making the delay in deposit of the CST, no interest shall be levied from the petitioner and ultimately, if it is found that Form-C could not be given to the HEC Ltd., by the State Government for any valid reason, the liability to pay the interest, if any, shall be of the respondent HEC Ltd., only. In case, Form-C is issued by the State Government to the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses made by it from the petitioner, the petitioner Company was saddled with the extra amount of Central Sales Tax (herein after referred to as CST ). 4. In W.P.(T) No. 734 of 2018, the quantum of Inter-State purchase was to the tune of ₹ 1,15,06,960.75/- of which, the differential amount of CST was assessed as ₹ 18,75,344/-, whereas in W.P.(T) No. 791 of 2018, the quantum of Inter-State purchase was to the tune of ₹ 92,59,987.00, upon which, the differential amount of CST assessed was ₹ 9,86,549/-. Thus, in all, the amount of ₹ 28,61,893/- was assessed as differential amount of the CST upon the petitioner Company, for the transactions in both these writ applications, which relate to financial years 2013-14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 7. By order dated 16.7.2018, an ad interim order was passed in W.P.(T) No. 734 of 2018, whereby taking note of the aforesaid facts, the respondent No. 3 HEC Ltd., was directed to deposit the amount of ₹ 30,00,000/-(thirty lacs) before the Registrar General of this Court, which has since been deposited vide challan No. J-175 dated 14.9.2018, as reported by the office. 8. Since the amount of ₹ 30,00,000/-(thirty lacs) has already been deposited, which is kept in the custody of this Court, we direct the Registrar General of this Court to make the payment of ₹ 28,61,893/- in favour of the petitioner Company, who in turn, shall deposit the said amount being the assessed differential amount of CST in the Government Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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