Disposed

M/S Mahindra and Mahindra Ltd. v. State of Raj and Ors.

Rajasthan HC20 Mar 2024CW/1031/2003

Case brief

AI extract

What is this about?

Petitioner/Mahindra And Mahindra filed writ petition seeking directions for grant of interest on delayed refund of penalty. High Court directed respondent officer to decide pending application dated 15.10.2002 and communicate order to petitioner.

What did the court decide?

Direction to respondent No.3 to consider and decide the application dated 15.10.2002 for grant of interest on refund amount and communicate the order.

M/S Mahindra and Mahindra Ltd. Vs State of Raj… — Writ and Judicial Review | Rajasthan HC (2024)

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[2024:RJ-JP:14047-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Civil Writ Petition No. 1031/2003

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M/s Mahindra And Mahindra Ltd, (Tractor Division, 407, Ganpati Plaza, MI Road, Jaipur.

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----Petitioner

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Versus

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The State Of Rajasthan through its Finance Secretary, Government of Rajasthan, Jaipur.

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The Commissioner, Commercial Taxes, Rajasthan, Jaipur.

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The Assistant Commercial Taxes Officer, Flying Sqd. III Jaipur.

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----Respondents

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For Petitioner(s) : None For Respondent(s) : Mr. Ayush Singh for Mr. Puneet Singhvi

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HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE BHUWAN GOYAL

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Order

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20/03/2024

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AVNEESH JHINGAN,J (ORAL):-

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This petition is filed seeking directions to the respondents for grant of interest on delayed amount of refund.

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The brief facts are that the petitioner was registered under the Rajasthan Sales Tax Act, 1994 (for short ‘Act of 1994’) and the Central Sales Tax Act,1956 (for short ‘CST Act’). Two penalties amounting to Rs.1,50,788/- each were imposed under Section 78 (5) of Act of 1994 vide order dated 20.12.1997. The petitioner succeeded in appeal against the penalty orders. On filing of application, the penalty amount was refunded. The petitioner filed an application for grant of interest on the refund amount. The grievance in the present petition is that application dated

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[2024:RJ-JP:14047-DB]

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[CW-1031/2003]

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15.10.2002 for grant of interest was not decided and no interest was granted.

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This petition is pending since 2003.

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The petition is disposed of directing respondent No.3 to consider and decide the application dated 15.10.2002 in accordance with law. In case, the application has already been decided, the order shall be communicated to the petitioner.

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Needless to say, the petitioner shall be at liberty to avail remedies in accordance with law, if aggrieved of the decision.

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(BHUWAN GOYAL),J

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(AVNEESH JHINGAN),J

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Simple Kumawat /03

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Whether Reportable: No

M/S Mahindra and Mahindra Ltd. v. State of Raj and Ors.

Case brief

What is this about?

What did the court decide?

M/S Mahindra and Mahindra Ltd. v. State of Raj and Ors.

Case brief

What is this about?

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What the court decided

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