Madhya Pradesh High Court
M/S Gail India Ltd. vs The State Of Madhya Pradesh on 4 January, 2017
1 WP 1459/14
M/s Gail India Ltd. Company Vs. State of M.P. & others
4/1/17
Shri Prashant Sharma, Advocate for the petitioner.
Shri Praveen Newaskar, Govt. Advocate for the State.
The present petition filed under Article 226 of the Constitution
of India seeks the following reliefs:-
"i. The orders impugned Annexures P/1 and P/2 may
kindly be quashed
ii Any other relief which this Hon'ble Court deems fit in
the facts and circumstances of the case, same may kidnly be
granted to the petitioner. "
The grievance of the petitioner while assailing orders
Annexures-P/1 and P/2 enhancing turnover of Commercial Tax and
thereafter allowing deduction of the same in the Central Sales Tax
and of levying liability of Rs. 13,64,11,542/- CST alongwith equal
amount of penalty totaling Rs. 27,28,23,084/- against the petitioner,
is based on certain grounds which according to the learned counsel
for the petitioner have since been adjudicated in petition involving
similar facts and question of law i.e. W.P.No.4718/11 decided on
7/3/2014, Annexure-A alongwith I.A.No.7732/16, filed by the
petitioner for disposal of the matter.
Learned counsel for the rival parties are at consensus that the
dispute involved herein is no more res integra in view of the said
decision dated 7/3/2014 rendered by coordinate bench in the said
case.
More so, the decision of the coordinate bench dated 7/3/2014
in W.P.No.4718/11 has since been upheld by dismissal of the SLA(C)
CC No.(s) 19351/14 on 6/2/2014, Annexure-B to said I.A.No.7732/16.
Learned counsel for the State does not dispute about said
subsequent development of the issue being no more res integra.
Accordingly, the present petition stands allowed and the
2 WP 1459/14
M/s Gail India Ltd. Company Vs. State of M.P. & others
impugned orders Annexures-P/1 & P/2 passed by the Divisional
Deputy Commissioner, Commercial Tax, Range-II, Gwalior,
respondent No.3 herein, are hereby quashed.
No cost.
(Sheel Nagu) (S.A.Dharmadhikari)
Judge Judge
(Bu)