Gujarat High Court
Asian Paints Limited vs State Of Gujarat on 7 December, 2018
Author: Harsha Devani
Bench: Harsha Devani, A. P. Thaker
C/SCA/18764/2018 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 18764 of 2018
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ASIAN PAINTS LIMITED
Versus
STATE OF GUJARAT
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Appearance:
MR SN SOPARKAR, SENIOR ADVOCATE with MR MONAAL J DAVAWALA
and MR B S SOPARKAR(6851) for the PETITIONER(s) No. 1
for the RESPONDENT(s) No. 2,3,4
ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP(99) for the
RESPONDENT(s) No. 1
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CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
and
HONOURABLE DR.JUSTICE A. P. THAKER
Date : 07/12/2018
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Mr. S.N. Soparkar, Senior Advocate, learned counsel for the petitioner has submitted that by the impugned order dated 20.6.2014, the Assistant Commissioner of Commercial Tax has granted refund of only principal amount of Rs.1,28,63,365/- without interest. Reliance was placed upon the decision dated 19.4.2018 passed by this court in the case of M/s. Sygenta Crop Protection Pvt. Ltd. v. State of Gujarat rendered in Special Civil Application No.23287 of 2017 and allied matter, wherein the court has held that when the appellate authority allows the appeal of an assessee, it only corrects the order of assessment, which in any case the Assessing Officer could have adopted. In terms of section 54(1) of the Gujarat Sales Tax Act, 1969, therefore, it cannot be said that the refund Page 1 of 2 C/SCA/18764/2018 ORDER claim of the assessee arises out of an order other than an order of assessment. It was submitted that, therefore, the petitioner is entitled to interest on the principal amount at the rate of 9% from August, 2006.
2. Having regard to the submissions advanced by the learned counsel for the petitioner, Issue Notice returnable on 13th December, 2018. Direct service is permitted today.
3. To be heard with Special Civil Application No.16605 of 2018.
(HARSHA DEVANI, J) (A. P. THAKER, J) Z.G. SHAIKH Page 2 of 2