TMI Blog2023 (2) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessing officer of IOCL was satisfied that there was sufficient cause which prevented the dealer from filing Form C declaration within the time stipulated under the Act and the rules framed thereunder. Having held that the rejection of the Form C declarations was erroneous, unsustainable and illegal - the writ petitioner is entitled to the concession rate of tax as they have fulfilled the conditions in Section 8 of the Central Sales Tax Act, 1956 and the Form C declarations having been verified and found to be in order by the concerned authority of the State of West Bengal. Thus, the writ petitioners are entitled to claim refund of tax directly from the State of West Bengal and they are not required to make the claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... follows:- 106. In the result, the appeal is dismissed and the issues which were raised are answered in the following terms:- Issues:- (1) The writ petitioner/purchasing dealer has locus standi to maintain the claim for refund of the excess tax collected directly to them and the writ petition is maintainable. (2) To be entitled to concessional rate of tax filing of Form C declaration is mandatory. However, the time limit prescribed for filing such declarations is directory and not mandatory and in the case on hand the assessing officer having accepted the Form C declarations and considered the same, it is deemed that the assessing officer of IOCL was satisfied that there was sufficient cause which prevented the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter the disputed period. (9)The circular issued by the Union of India dated 01.11.2018 is binding on the appellants/State of West Bengal as they being the agent of the Central Government for levy and collection of Central Sales Tax and non-refunding of the excess tax collected is contrary to the instruction dated 01.11.2018. 107. In the light of the conclusion which we have arrived at, the order and directions issued by the learned Single Bench stands affirmed and the appellants/State of West Bengal is directed to effect the refund of the excess tax collected directly to the writ petitioner within 45 days from the date of receipt of the server copy of this order together with interest at the statutory rate as stipulated under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lled the conditions in Section 8 of the Central Sales Tax Act, 1956 and the Form C declarations having been verified and found to be in order by the concerned authority of the State of West Bengal. (5) For the reasons set out above, it is held that the writ petitioners are entitled to claim refund of tax directly from the State of West Bengal and they are not required to make the claim through the selling dealer, IOCL. (6) Refund cannot be denied to the writ petitioners by the State of West Bengal disregarding the fact that excess tax was paid under compelling circumstances namely non-issuance of form C declarations. (7) For the reasons set out above, it is held that the writ petitioner can claim refund directly from t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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