IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

R/SPECIAL CIVIL APPLICATION NO. 3909 of 2022

With R/SPECIAL CIVIL APPLICATION NO. 3941 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2404 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2795 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3491 of 2022 ==========================================================

ASHOK MINERALS (PARTNERSHIP FIRM) THROUGH PARTNER HARISH KUMAR ARORA Versus STATE OF GUJARAT

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Appearance: MR SUDHIR MEHTA WITH MR MADANSINGH O BAROD(3128) ADVOCATES for the Petitioner(s) No. 1 MR UTKARSH SHARMA, AGP for the Respondents NOTICE SERVED for the Respondent(s) No. 1,2 ==========================================================

CORAM:HONOURABLE MR. JUSTICE J.B.PARDIWALA and HONOURABLE MS. JUSTICE NISHA M. THAKORE

Date : 06/04/2022

COMMON ORAL ORDER

(PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)

1 Leave to amend is granted so far as the Special Civil Application No.2795 is concerned.

2 Since the issues raised in all the captioned writ applications are the same, those were taken up for hearing analogously and are being disposed of by this common order.

3 For the sake of convenience, the Special Civil Application No.3909 of 2022 is treated as the lead matter.

4 By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:

"(A) This Hon'ble Court may be pleased to issue a writ of mandamus or any appropriate writ or order directing the learned respondents to forthwith grant refund of tax amount of Rs.22,34,082/- collected from the petitioner and deposited by the seller along with appropriate interest on such refund amount.

(B) Pending the admission, hearing and final disposal of this petition, YOUR LORDSHIPS be pleased to direct respondents to forthwith grant refund of tax amount of Rs.22,34,082/- collected from the petitioner and deposited by seller along with appropriate interest on such refund amount;

(C) This Hon'ble Court may be pleased to grant such order and further ad-interim relief as may be deemed fit by this Hon'ble Court, in the interest of justice.

(D) This Hon'ble Court may be pleased to grant such other and further relief and/or order in the interest of justice in favour of the petitioner."

5 We have heard Mr. Sudhir Mehta, the learned counsel with Mr. Madansingh Barod, the learned counsel appearing for the writ applicant and Mr. Utkarsh Sharma, the learned A.G.P. appearing for the State respondents.

6 The principal argument of Mr. Mehta is that the respondents authorities have erred in declining to refund the amount of excess tax collected and deposited with them even though 'C' Form declarations in respect of such transactions have been duly processed and the High Court of Rajasthan has specifically directed the concerned authority to refund the excess tax within twelve weeks of the refund claim.

7 The issue raised in all the writ applications is no longer res integra in view of the pronouncement of this Court in the case of J. K. Cement vs. State of Gujarat [Special Civil Application No.15333 of 2019 and allied petitions]. Mr. Sharma would submit that he has gone through the decision of this Court referred to above and the issue stands squarely covered. J. K. Cement (supra) was challenged by the State of Gujarat before the Supreme Court by filing the Special Leave to Petition (Civil) Nos.2279-2280 of 2021. The S.L.P. came to be dismissed vide order dated 10th February 2021.

8 In the result, all the writ applications succeed and are, accordingly, allowed. The respondents are directed to forthwith process the refund claim of the respective writ applicants and grant refund of the tax amount collected from the writ applicants and deposited by the seller in accordance with law within a period of twelve weeks of the receipt of a copy of this judgement. It is, however, clarified that once the refund claim of the writ applicants is processed, the seller would not be entitled to claim any such refund.

9 All the connected petitions stand disposed of in the aforesaid terms. Direct service is permitted.

(J. B. PARDIWALA, J)

(NISHA M. THAKORE,J)

CHANDRESH