Allowed

M/S Lafarge India Private Limited v. State of Chhattisgarh

Chhattisgarh HC19 Feb 2019WPT/196/2018

Case brief

AI extract

What is this about?

The High Court of Chhattisgarh, in WPTs 196, 197, and 201 of 2018, decided three petitions concerning the reopening of tax assessments involving royalty and market value. Relying on a Division Bench order that settled the issue in favour of the assessee, the Court allowed the petitions and quashed reopening notices.

What did the court decide?

The notices for reopening of the assessment issued against the petitioner were quashed.

M/S Lafarge India Private Limited Vs State of… — GST and Indirect Tax | Chhattisgarh HC (2019)

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NAFR

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HIGH COURT OF CHHATTISGARH, BILASPUR

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WPT No. 196 of 2018

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M/s Lafarge India Private Limited (Now Known As Nuvoco Vistas Corp. Ltd.) A Company Duly incorporated Under The Companies Act, 1956/2013 Having Its Registered OfÏce At Crecenzo Building, B-Wing, 10th Floor, C-38 and C-39, “G” Block, Bandra Kurla Compex, Bandra (East) Mumbai, 400051, Through Its Authorized Signatory Shri Avijit Bandyopadhyay, Senior Manager Indirect Taxation, Age About 48 Years, Resident Of 401, Balaji Homes, Vishal Nagar, Telibandaha, Raipur Chhattisgarh.

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---- Petitioner

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Versus

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State Of Chhattisgarh Through Secretary Department Of Commercial Taxes, Mahanadi Bhavan, Naya Raipur District Raipur Chhattisgarh

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Commissioner Of Commercial Tax Vanijyik Kar Bhavan, Civil Lines, Raipur Chhattisgarh

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Additional Commissioner Of Commercial Tax (Chhattisgarh) Vanijyik Kar Bhavan, Civil Lines, Raipur Chhattisgarh

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Assistant Commissioner Of Commercial Tax Division - II, Chhattisgarh Vanijyik Kar Bhavan, Civil Lines, Raipur Chhattisgarh

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---- Respondent

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WPT No. 197 of 2018

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M/s Lafarge India Private Limited (Now Known As Nuvoco Vistas Corp. Ltd.), A Company Duly Incorporated Under The Companies Act, 1956/2013 Having its Registered OfÏce At Crecenzo Building, B-Wing, 10th Floor, C-38 And C-39, “G” Block, Bandra Kurla Complex, Bandra (East) Mumbai, 400051, Through Its Authorized Signatory Shri Avijit Bandyopadhyay, Senior Manager Indirect Taxation, Aged About 46 Years, R/o 401, Balaji Homes, Vishal Nagar, Telibandha, Raipur Chhattisgarh.

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---- Petitioner

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Versus

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State Of Chhattisgarh Through Secretary Department Of Commercial Taxes, Mahanadi Bhawan, Naya Raipur, District Raipur Chhattisgarh

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Commissioner Of Commercial Tax Vanijyik Kar Bhavan, Civil

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Lines, Raipur Chhattisgarh

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Additional Commissioner Of Commercial Tax, (Chhattisgarh) Vanijyik Kar Bhavan, Civil Lines , Raipur Chhattisgarh

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Assistant Commissioner Of Commercial Tax Division-II, (Chhattisgarh) Vanijyik Kar Bhavan, Civil Lines, Raipur Chhattisgarh

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---- Respondent

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WPT No. 201 of 2018

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M/s Lafarge India Private Limited (Now Known As Nuvoco Vistas Corp Ltd.) A Company Duly Incorporated Undr The Companies Act. 1956/2013 Having Its Registered OfÏce At Crecenzo Building, B-Wing, 10th Floor, C-38 And C-39, “G” Block, Bandra Kurla Complex, Bandra (East) Mumbai, 400051, Through Its Authorized Signatory Shri Avijit Bandyopadhyay, Senior Manager Indirect Taxation, Aged About 48 Years, R/o 401, Balaji Homes, Vishal Nagar Telibandha, Raipur, Chhattisgarh

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---- Petitioner

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Versus

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State Of Chhattisgarh Through Secretary Department Of Commercial Taxes, Mahanadi Bhavan, Naya Raipur, DistrictRaipur, Chhattisgarh

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Commissioner Of Commercial Tax Vanijyik Kar Bhavan Civil Lines Raipur, Chhattisgarh.

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Additional Commissioner Of Commercial Tax, Chhattisgarh, Vanijyik Kar Bhavan, Civil Lines, Raipur, Chhattisgah

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Assistant Commissioner Of Commercial Tax Division-II Chhattisgarh, Vanijyik Kar Bhavan, Civil Lines, Raipur, Chhattisgarh

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---- Respondent

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For Petitioner Ms. Smiti Sharma, Advocate For Respondent/State Mr. Alok Bakshi, Additional Advocate General

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Order On Board By

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Hon'ble Mr. Justice Prashant Kumar Mishra

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19/ 2/2019

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Heard.

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The issue pertains to reopening of the assessment under the C.G. Value Added Tax Act, 2005 by virtue of the amendment w.e.f. 1.4.2014 to the C.G. Entry Tax Act, 1976.

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To be precise, the issue is “whether the royalty would be added to the market value for the purpose of assessment?”.

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It is common ground that the issue has been settled in favour of the assessee by an order passed by the Division Bench of this Court on 26.11.2018 in WA No.697 of 2018 ( State of Chhattisgarh and others Versus Ultra Tech Cement Ltd. ) along with other connected appeals.

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Accordingly, the present petitions are also allowed in the same terms and the notices for reopening of the assessment issued against the petitioner are quashed.

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If the petitioner thinks that they are entitled for refund of any amount recovered from them during the original assessment, it will be open for them to move appropriate application seeking refund, which shall be dealt with by the concerned authorities in accordance with law. Sd/-

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(Prashant Kumar Mishra)

Judge

Shyna

Shyna

PS Name

M/S Lafarge India Private Limited v. State of Chhattisgarh

Case brief

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M/S Lafarge India Private Limited v. State of Chhattisgarh

Case brief

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