TMI Blog2021 (3) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... LLAHABAD HIGH COURT] where it was held that as an interim measure, we provide that the respondents shall not demand any Administrative Charges, provided the petitioner continues to deposit GST as demanded both by the Central and the State Government under the said enactments. Similar interim reliefs is granted to the petitioner in the present case - List and connect with Writ Petition in U.P. Distillers' Association v. Union of India and others. - Misc. Bench No. - 4922 of 2021 - - - Dated:- 22-2-2021 - Hon'ble Ritu Raj Awasthi And Hon'ble Manish Mathur JJ. For the Petitioner : Sudeep Kumar, Avdhesh Kumar Pandey, Radhika Varma For the Respondent : C.S.C. ORDER Heard Mr. Sudeep Kumar, learned counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers situate in Uttar Pradesh and has filed this petition seeking to restrain the respondents from levying Administrative Charges on sale and supply of molasses under the provision of the U.P. Sheera Niyantran Adhiniyam, 1964. Molasses is an important raw material for distillers, which produces industrial alcohol and raw material for chemical industries in the state of U.P. Earlier, the State was charging Administrative Charges under the 1964 Adhiniyam as also the Trade Tax under the U.P. Sales Tax Act, 1948, later on replaced by U.P. Trade Tax Act, 1948. Administrative charges was also said to be a tax and as such, petitions were filed before this Court challenging the demand of Trade Tax along with Administrative Charges as being doub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following interim order:- Delay condoned. Leave granted. Hearing exdpedited. It is made clear that there will be stay of refund. However, in case the assessee succeeds in the appeal, it would be entitled to interest which would be imposed on the State at the final hearing of the matter. Shri Nikhil Agrawal, learned counsel for the petitioner states that the matter is still pending before the Supreme Court, which is not disputed by the learned counsel for the respondents. In the meantime, during the pendency of the Special Leave to Appeal (Civil) before the Supreme Court, several petitions were filed, in which this Court disposed off the petitions providing the same protection as granted by the Supreme Court, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record the existing Entry No. 54 and Entry No. 54 before amendment respectively:- Entry 54. Taxes on the sale of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption, but not including sale in the course of inter- State trade or commerce or sale in the course of international trade or commerce of such goods. Entry 54.Taxes on the sale or purchase of goods other than newspapers, subject to the provisions of entry 92-A of List I. Further, in exercise of powers under Article 246A of the Constitution of India and amended Entry 54 of List II of Seventh Schedule, the State Government and the Central Government enacted the UPGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id enactments. It is further provided that separate accounts for sale/supply/purchase of molasses shall be maintained both by the members of the petitioner-Association as also the State. The same shall abide by final outcome of this Writ Petition. Learned Additional Chief Standing Counsel appearing on behalf of the State prays for and are granted a month's time to file counter affidavit and the petitioner will have two weeks thereafter to file rejoinder affidavit. For the reasons recorded in the order dated 20.03.2018, we provide similar interim reliefs to the petitioner in the present case as follows: In view of the above, as an interim measure, we provide that the respondents shall not demand any Administrative Charge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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