Gujarat High Court
Posco India Delhi Steel Processing ... vs Union Of India & on 17 October, 2013
Bench: M.R. Shah, Sonia Gokani
POSCO INDIA DELHI STEEL PROCESSING CENTRE PVT LTD....Petitioner(s)V/SUNION OF INDIA C/SCA/11097/2013 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION NO. 11097 of 2013 =========================================================== POSCO INDIA DELHI STEEL PROCESSING CENTRE PVT LTD....Petitioner(s) Versus UNION OF INDIA & 2....Respondent(s) ================================================================ Appearance: MRHARDIKPMODH, ADVOCATE for the Petitioner(s) No. 1 MR RJ OZA, ADVOCATE for the Respondent(s) No. 2 - 3 NOTICE SERVED BY DS for the Respondent(s) No. 1 ================================================================ CORAM: HONOURABLE MR.JUSTICE M.R. SHAH and HONOURABLE MS JUSTICE SONIA GOKANI Date : 17/10/2013 ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH)
1. This petition is preferred under Article 226 of the Constitution of India. Petitioner has prayed for appropriate writ, order and/or direction directing respondent No.1.(1) To implement the order dated 11.2.2013 passed by the Hon ble High Court in Tax Appeal Nos. 1 to 5 of 2013. (2) To grant refund of SAD mentioned in the letter dated 28.5.2013.
It appears that against the order dated on 11th February, 2013 passed by this Court in Tax Appeal Nos. 1 to 5 of 2013, department has approached before Hon ble Supreme Court and Hon ble Supreme Court has granted leave in Special Leave to Appeal and interim order has been passed. Therefore, as such parties are governed by interim order passed by Hon ble Supreme Court with respect to refund scheme arising out in Tax Appeal Nos. 1 to 5 of 2013 and therefore, no further order has been passed by this Court .
Now, so far as other eight refund applications mentioned in Paragraph 8 of the communication dated 28th May, 2013 is concerned, Mr.R.J.Oza, ld. counsel appearing for respondent Nos. 2 and 3 has stated at bar that eight pending refund applications shall be processed by the Department in accordance with law, in light of the observation made by Hon ble Supreme Court in its order dated 27th September, 2013 passed in Special Leave to Appeal (Civil) Nos. 25595-25599/2013 and an appropriate order shall be passed in accordance with law at the earliest, not later than 3 months from today.
In view of above statement made by Shri R.J.Oza, ld.counsel appearing for respondent Nos. 2 and 3 recorded hereinabove, the present Special Civil Application is disposed by directing respondent Nos. 2 and 3 to act as stated hereinabove and finally decide and dispose of eight pending refund applications mentioned in the communication dated 28.5.2013 (other than refund applications which are subject matter before the Hon ble Supreme Court), in accordance with law and in light of the observations made by Hon ble Supreme Court in its order dated 27th September, 2013 passed in Special Leave to Appeal (Civil) Nos. 25595-25599/2013 and at the earliest however not later than 3 months from today.
5. With this present Special Civil Application is disposed of accordingly.
(M.R.SHAH, J.) (MS SONIA GOKANI, J.) bina Page 3 of 3