Jharkhand High Court
M/S Kirloskar Brothers Limited vs The State Of Jharkhand & Others on 23 November, 2022
Author: Aparesh Kumar Singh
Bench: Aparesh Kumar Singh, Deepak Roshan
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No. 3911 of 2022
With
W.P.(T) No. 3944 of 2022
M/s Kirloskar Brothers Limited ..... Petitioner (In both cases)
Versus
The State of Jharkhand & others ..... Respondents (In both cases)
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CORAM: Hon'ble Mr. Justice Aparesh Kumar Singh Hon'ble Mr. Justice Deepak Roshan
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For the Petitioner : Mr. M.S. Mittal, Advocate For the Respondents : Mr. P.A.S. Pati, G.A.-II
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04/ 23.11.2022 Learned senior counsel for the petitioner has submitted a compilation of decisions, copy whereof has also been supplied to the learned counsel for the respondent State Mr. P.A.S. Pati.
Relying upon these decisions, in particular G.D. Kumar and Sons v. State of Bihar reported in (1988) 70 STC 240, paragraph 12, Shree Bhagwati Steel Rolling Mills v. CCE reported in (2016) 3 SCC 643 paragraph 29, Hindustan Sugar Mills v. State of Rajasthan reported in (1978) 4 SCC 271 Paragraph 18, Salonah Tea Co. Ltd. v. Supdt. of Taxes reported in (1988) 1 SCC 401 paragraph 6, learned counsel for the petitioner submits that the respondents cannot take shelter of Rule 19 of the JVAT Rules, 2006 to bar the claim of refund made by the petitioner on grounds of delay since the provisions of Section 52 and 55 of the parent Act, i.e. JVAT Act, 2005 does not prescribe any period of limitation in seeking refund once the assessee becomes eligible for refund and excess demand notice has also been issued.
Learned counsel for the State seeks short time to go through the decisions.
As prayed for, list these cases on 29.11.2022 (Aparesh Kumar Singh, J.) (Deepak Roshan, J.) s.m.